Postage revenue

13. As described in Rule 82 of the Financial handbook Volume I, a very large proportion of the revenue of the Department of posts is realized through the sale of stamps.

Postage collections

Deposit for bearing letters

14. Planters and others living at a distance from post office, regiments, officials and mercantile firms, may open deposit accounts at post offices, for postage due on unpaid articles received to their addresses, under the conditions laid down in the post office Guide. In such cases, the window delivery clerk should sign the deposit account daily in acknowledgement of the total postage due on the articles in question.

Note 1: The total amount held on account of advances deposited by planters and others to pay postage under the rules should be shown each day under the head “C” in the head office summary. The delivery clerk should keep a separate memorandum showing the balance at credit of each depositor.

Note2: In sub offices, the balance of such deposits should be shown daily in the column for remarks in the sub-office account.

Pre-payment of postage in cash on inland unregistered packets

15. Postage on inland unregistered packets posted by firms and individuals who have a very large number of inland unregistered packets to post, is in some cases at the option of the sender realised in cash by Post Offices specially authorized by the heads of circles, vide Rule 75 of the posts and Telegraphs Manual Volume VIII. In such cases, the sender of the packets is required to present a specimen packet with a memorandum in Form A.C.G.46, the particulars in Part “A” thereof being filled in and signed by him, to the Assistant Postmaster, Sorting Department, who after satisfying himself as to the weight and rate of postage due on a single packet would calculate the total postage to be realised on all the packets fill in and sign the first certificate in part “B” of the memorandum and ask the sender to present the memorandum to the Treasurer and pay to the latter the total amount of Postage due as noted in the memorandum by him. On presentation of the memorandum, the Treasurer will recover the money, prepare a receipt in duplicate by carbon process in Form ACG.47, paste the pencil copy thereof (the duplicate carbon copy being kept as Post office record) on the space left blank for the purpose in the memorandum form (ACG.46) and ask the sender to present the memorandum again to the Assistant Postmaster Sorting, Department, together with all the packets to be posted. When the memorandum with the Treasurers receipt (original) duly pasted thereon is presented by the sender to the Assistant Postmaster, he will receive the packets finally from the sender for dispatch, verify the total number of the packets, fill in and sign the second certificate at the bottom of the memorandum from (ACG.46) and then transfer the memorandum with Treasurer’s receipt to the post office Accountant.

Note 1: The memorandum form (ACG.46) is printed loose and supplied gratis on request to firms and individuals desiring to post unregistered packets under the cash prepayment system. Treasurer’s receipt form (Form ACG.47) are printed in duplicate, bound in books of 100 and serially machine-numbered. These receipt book (ACG.47) should be kept under lock and key in the personal custody of the Head of the office who should maintain a register in form ACG 53 for recording the number of each receipt book and the number of forms contained in it. As each book is brought into use, the fact should be noted against its respective entry in the register over the initials of the Head of the office who should at the same time count the receipts and endorse a certificate on the inside of the opening flap that the number of forms in receipt book has been counted and found correct. Counterfoils of used up receipt books shall be kept in his personal custody for five years in consonance with Rule 8 (Note 1) of P&T FHB Vol. I.

Note 2:-- In the case of Sub Post office authorized to accept unregistered packet under this system, the requisite certificates on the memorandum of postage (Form ACG.46) and the receipt for the postage to be issued in form ACG.47 should be attested by the Sub postmaster in-charge.

Pre-payment of Postage and Registration fee in cash on Inland Ordinary/ Registered articles of letter mail

16. Postage and registration fee on inland ordinary/ registered articles of letter mail will be realized in cash by post offices specially authorized by the Head of Circles vide Rule 75-A of P&T Manual Vol.VIII and in accordance with the conditions laid down in Rule 171A of Postal Manual Vol.VI part I. The procedure as prescribed in Rule 15 above for acceptance of articles and realization of amount in cash will be followed in these cases also.

Posting of Registered News paper without prepayment of Postage

1. The amount of the recoveries referred to in above rule 15 and should be credited to unclassified receipts and the memorandum ACG 46 transferred by the Assistant Postmaster to the accountant being treated as a voucher in support of the credit in the Schedule of Unclassified Receipts. Entries should be made in the schedule in serial order of the Treasurer’s receipts pasted on each memorandum.
2. Registered Newspapers may be granted by the Head of Circle / Head of the Regions as the case may be, licenses to post their newspapers without pre-payment of postage under certain conditions in accordance with Rule 136 post office Guide Part-I. As soon as licence has been issued, an intimation should be sent by the Head of circle to the Postal Accounts office concerned regarding the name of the newspaper organization and the amount of Security Deposits accepted from it as well as the form in which accepted. If licences so issued is cancelled, this facts may be intimated to the circle Postal Accounts office by Circle office / Regional office.

The article posted under this arrangement must be accompanied by an invoice in duplicate in the prescribed form as in Rule 136 of Post Office Guide, Part-I. The Postmaster should properly check the entries in the invoice with the articles posted, retain the original copy of the invoice and return the duplicate to the customer after it has been duly signed and date stamped.

The office of posting will prepare fortnightly (i.e. for Ist to 15^th and 16^th to the end of each month) bills in form MS-98 showing the total amount of postage payable for each date as shown in the invoices and present the bill to the newspaper on the 16^th and 1^st of each month. A copy of the bill will be forwarded at the same time to the Head office where necessary and the Postal Accounts office to enable it to watch the credit. The amount realized will be credited in the Schedule of Unclassified Receipts. The Post office will keep a close watch on the receipt of the amount within the prescribed period and in the case of non-payment, report the matter at once to the Postmaster General who will immediately take steps to recover the amount by appropriate means.

The licence should be deemed to have been cancelled, if the bill remains unpaid by the end of the fortnight following the fortnight to which it relates.

Unpaid Postage

19. Unpaid and insufficiently paid letters and newspapers are taxed by Postmaster and the amounts so realised are credited in accounts of the offices of the delivery under the head “Unpaid Postage”. Such credits should appear under the head “letter postage” and if the postal articles are redirected to or sent to the Returned letter office, the postmaster is personally responsible for the faithful and correct performance of the duties in connection with the realization of this revenue.

(vi) Receipts of other Departments

25. The following classes of receipts are collected by the post office on behalf of other departments:-

(i)

Custom Duty

(ii)

Premia on LI Policies of Life Insurance Corporation of India.

(vii) Custom Duty

25. All foreign parcels, which contain any dutiable articles are liable to be assessed by the collector of customs, and the duty so assessed is collected by the Post office from the addresses, with its own dues, if any. Dutiable articles contained in letters or other postal articles received by the foreign letter post are also liable to Customs duty which is also collected by the post office. The procedure regarding the accounting of customs dues is described in Rule 27.

(viii) Customs Duty on foreign parcels and articles of letter mail

27. On receipt of every foreign parcel and article of letter mail, the office of foreign exchange is required to arrange with the Custom Department to have the customs duty assessed on all parcels and articles of letter mail on which customs duty is payable. The duty so assessed is noted on the parcel receipts and assessment memos for recovery from the addresses alongwith the departmental dues, if any. When it is actually recovered by the office of delivery it should be accounted for, in the manner laid down in Rules 11, 11A, 182 and 182/1, 182/2 of the Postal Manual, Volume VI Part I , The Schedule of Customs Duty and other charges realized in Cash (Form ACG-90) together with the relevant parcels receipt and the assessment memos are sent direct by the Head Post offices at the time of dispatching the Cash Account to the Home Postal Accounts Office on the 1^st of each month.

Note:-The detailed procedure to be observed in the office of foreign exchange is described in the Foreign Post Manual.

Exception-Payment of Customs Duty and other charges due on foreign parcels and articles of letter mail intended for delivery to a Government official in his official capacity may be made by means of postage stamps. If so paid, the stamps should be affixed to the relative parcels receipts and assessment memos and defaced. The Head Office should include the amounts in Schedule of Customs duty realised in Cash with suitable remarks, but without the amounts being entered in the money columns thereof. The parcel receipts and assessment memos should be sent to the Home Postal Accounts office alongwith the respective schedules in the usual manner.

Prepayment of Customs Duty and other Charges on Outward Parcels

28. In the case of parcels for Great Britain and Northern Ireland, the Irish Fee State and Egypt (including Sudan), all charges, including customs duty, may be prepaid at the option of the sender, at the time of posting, in accordance with the conditions laid down in the Post Office Guide. The detailed procedure to be followed in post Office is laid down in Chapter 6 of Postal Mannual, Volume VI Part I.

Premia of LIC

29. The premia on Life Insurance Corporation policies are accepted at only those rural offices doing Savings Bank work which are specially authorised by the Head of the circle (in consultation with the LIC authorities) in this behalf. The complete procedure in this regard has been laid down in Rule 55-B of P&T. manual volume VI, Part I(Fifth Edition) and Rule 51-C of “Rules for Branch Offices (Sixth Edition)”.

Duties and Responsibilities of the Treasurer

30. (a) In every Head office, one of the Postal Assistant will be selected to be the Treasurer. This Postal Assistant may be entrusted solely with the duties of the Treasurer, or he may be required to discharge these duties in addition to any other work that may be assigned to him. All the money, postage stamps, reply coupons, British Postal orders and Indian Postal Orders in the office, and the other articles of property and documents required by the rules to be kept in the office safe and safes, are in the joint custody of the postmaster and Treasurer, each of whom is provided with key of the safe(s).

Note:- In offices where a separate Assistant Treasurer is sanctioned independent of the Treasurer he will be responsible for the sale, custody and distribution of stamps, postal stationery, Reply Coupons and saleable publications. The 1st Class Postmaster or Superintendent of Post Offices may exempt the Assistant Treasurer from any of these duties. This should be clearly set forth in the memo of distribution of work. All the above articles should be kept in a separate safe or safes in the joint custody of the postmaster and the Assistant Treasurer each of whom should be provided with keys of the safe(s).

(b)

It is the duty of the Treasurer—

(i)

to supply funds from the office cash to subordinate offices, postmen and village postmen of the Head office and to the several departments of the office to meet their requirements during the day;

(ii)

To take over under receipt, account bags from the delivery Postal Assistant and Branch office bags from the mail ; and

(iii) To receive from the postmen, village postmen and window Delivery Postal Assistant, collections on account of letter and parcel postage, registration fee and customs duty, with the relative postal fee realized on foreign parcels and redirection fees on parcels; from the postmen and village postmen cash returned from unpaid money orders; from the parcel Postal Assistant the amount of customs duty and other charges (if any) and the relative postal fee collected from the sender of each parcel posted with charges prepaid, as also the form of agreement signed by the sender: and from the postmaster and the Several departments of the office all other cash receipts, treasury receipts and vouchers, receipts forming part of the office balance, and all other articles, documents and property to be kept in his charge.

(c) The treasurer should convert the cash received on account of collection of deficient postage and registration fee, with the relative postal fee redirection fee into ordinary postage stamps and affix them to appropriate receipts and then deface them with separate impression of the date stamp which may be supplied to him for the purpose. The collections in respect of outward foreign parcels with charges prepaid should also be converted into postage stamps which should be affixed to the respective forms of agreement signed by the senders defaced with the date-stamp of the office. This duty must on no account be performed by the Registration or Parcel Postal Assistants who are required to see in carrying out the prescribed check that the postage stamp affixed to the receipts have been defaced by the treasurer.

Note:-If the duties of the Treasurer are performed by the parcel or Registration PA, the postage registration fee, postal fee and customs duty and redirection fees collected will be paid by the postmen and village postmen to some other PA selected by the Divisional Heads. The collections made by the parcel PA in respect of parcels with charges prepaid should also be made over to this PA who should before the office is closed, convert the amount of all the collections into ordinary postage stamps and affix them to the appropriate receipts or forms of agreements, as the case may be.

(d)

The procedure to be followed by the treasurer in receiving and making remittances from and to subordinate offices is given in Chapter 10 of the Posts and Telegraphs Mannual, Volume VI (post office).

(e)

The treasurer is solely responsible for the safe custody during working hours of all the money, articles, documents and property contained in the office safe from which current transactions are carried on, and for the correctness of the Head office summary and the Treasurer’s Cash Book. In offices where there is a reserve safe, he is jointly responsible with the postmaster for the safe custody of the cash, etc. kept in the reserve safe. The Treasurer is also jointly responsible with the Postmaster that the cash balance and the other balances and entries in the Head office summary are tallied, before the close of the office, with the cash, articles, documents, or property in the office safe or safes, and for the custody of such cash, etc., after the safe or safes are locked up for the day.

Note:--During the working hours, the Assistant treasurer will be solely responsible for the safe custody of stamps, postal stationery, Reply coupons and saleable publications entrusted to him and at other hours he will be jointly responsible with the Postmaster.

Treasurer’s Cash Book

31. Treasurer’s Cash Book (Form ACG-2) is intended for the entry of all sums (including stamps) actually received and paid by the Treasurer. All the entries in this book must be made by the Treasurer himself exactly as the transactions occur and at the time they occur. All transactions under the heads, Receipts and Payments, should be serially numbered.

Note 1. -- In the case of Presidency Post offices or such Head post offices where the use of single Treasurer’s Cash Book by the Treasurer and his assistant attached to different Branches of the office is likely to cause delay in making payments to the public, the Head of the Region/Circle may, with the concurrence of Postal Accounts Office concerned, in each case authorize the maintenance of subsidiary registers (in the Treasurer’s cash book form) by the Treasurer’s assistants for recording the transactions dealt with by them. The number of such subsidiary registers will be fixed by the Head of the Circle according to the requirements of each office. The Postmaster or other officer entrusted with the duty of checking the Treasurer’s Cash Book should specify the number of each subsidiary register in a certificate to be endorsed by him in the Treasurer’s Cash Book at the end of each day to the effect that the totals of the transactions recorded in the subsidiary registers have been incorporated in the Treasurer’s Cash Book. Necessary detailed checks over the subsidiary registers should be exercised either by the officer entrusted with the duty of checking the Treasurer’s main Cash Book or by some other suitable officer who is not himself responsible for the actual transactions of the branch of the office to which the subsidiary register relates.

Note2:-During the course of the day, when the Treasurer is off duty, fund required by the officials of the Head office to meet the demands of the public or for payment of other claims may be obtained from other counter PAs from out of their collections under receipt in the receipt book (Form no. MS –7). Such receipts should be prepared in the manner laid down in Rule 26(3) of the P&T Manual, Volume VI and should be authorized by the Postmaster or in his absence by the Deputy Postmaster or Assistant Postmaster or Supervisor or any other officer specially authorized in that behalf against the sum in the receipt book as authority for payment before cash is actually made over. Such inter-branch transfers of money should be intimated to the treasurer as soon as he returns to duty. The latter should at once record these transfers in his Cash Book in order to verify the figures on account of transfers included in the abstract prepared by each counter-PA and obtain the initials of the Postmaster or in his absence, of the Deputy Postmaster, Assistant Postmaster of supervisor or any other officer specially authorized in that behalf against these entries.

Note 3:-- Actual cash transactions only will be entered in the Treasurer’s cash Book. Receipts and payments by book transfer should not be entered.

Note 4:--In offices where a separate Assistant Treasurer Independent of the Treasurer is sanctioned, a subsidiary Register ( in the Treasurer’s Cash Book Form ) for recording the transactions dealt with by him should be maintained by him. The instructions in Note 1 with regard to the checks to be exercised by the Postmaster or other officers on the main Treasurer’s Cash Book and subsidiary Registers will apply here also.

Note 5:--the procedure outlined in Note 2 above will apply mutatis-mutandis in respect of important Sub-Post Offices, where the Treasurer’s Cash Book is maintained under special orders of the Head of the circles/ Head of the Regions.

1. When money is received from or paid to the money order, saving bank or Post Office certificate PA or a village Postman of the Head office, the name and designation of the official from whom it is received or to whom it is paid, with the amount should be entered in the book. When a remittance is received from or sent to another Post Office, the name of that Post Office and the amount should be entered in all other cases (except where money is handed to or returned by postmen in connection with the payment of money order or where money is made over to village postmen for payment of money orders, for which a special procedure s prescribed in subsequent rules ) full particulars should be entered showing from whom money is received or to whom it is paid and on what account.
1. In all cases in which money is paid to another official of the Head office (except that in which money is given to Postmen for payment of money orders for which a special procedure is prescribed in rule-34 below), the amount should be entered both in words and figures in columns 6 and 7 respectively on the “payments” side of the Treasurer’s Cash Book. The entry in words should be written below the name of the official to whom the money is paid and should be initialed by the treasurer while the signature of the official who receives the money should be taken in acknowledgement of receipt in column 9 of the book below an entry in manuscript “Received Rs.
2. “ in words and figures.
1. The following procedure should be followed by the Treasurer in connection with the payment of money orders by the postmen :--
1. When money is to be given to Postmen for the payment of money orders, the register of ordinary or telegraphic/satellite money orders received as the case may be will be sent to the treasurer by the money order PA. The Treasurer should hand over to each Postman the amount entered by the Money order PA against the postman’s name in register concerned, and should make the Postman sign his name, and write in words and figures the total amount of the money orders given to him in that register; but if the amount to be given to any Single Postman exceeds the limit of Rs. 5000/- or any higher limit fixed by the Head of the Circle in consultation with IFA, the Treasurer should not make over the money to him in the absence of written orders by the Head Postmaster in the Register mentioning the name of the official selected to accompany the postman for greater security. At the time of handing over the amount, the Treasurer should require the official selected for the purpose to affix his signature below the acquittance of the Postman in the register. The Treasurer should enter in his cash book the total amount given to all the Postmen, and see that this amount agrees with that entered by the Money order PA at the foot of the entries in the register or registers of money orders received. No receipt for the amount should be taken in the cash book from the Postmen, but the Money order PA should be required to place his initials against the lump entry in that book before he/she takes back the register.
2. When money is brought back unpaid by the Postmen and given to the treasurer, it should be acknowledged by the Treasurer in the Postman’s Book in words and figures and the amount received from each Postman should be entered against his/her number and name in the Treasurer’s Cash Book. The money order PA should be required to initial each entry in token that the Postman has paid in the correct amount due from him.
2. When money is to be given to village postmen for the payment of money orders, the register of money orders for payment by the village postmen will be sent to the Treasurer by the Sub-Account PA. The Treasurer should hand over to each village Postman the amount noted by the Sub Account PA against the village postman’s number and name in the register and require the village postman to sign for the amount in the register, in words and figures. The Treasurers should enter in his cash book the total amount given to all the village postmen and see that this amount agrees with the amount entered by the Sub account Postal Assistant at the foot of the entries in the register of money orders for payment by village postmen. No receipt for the amount should be taken in the cash book from the village postmen but the Sub-Account PA should be required to place his initials against the lump entry in that book before he takes back the register. The total amount given to village postmen for the payment of money orders should be included by the Treasurer in the Head Office Summary under the Head “ Cash remitted to Sub and Branch offices and made over to village Postmen”. Village Postmen will also make over direct to the treasurer under receipt in their registers money on account of unpaid money orders brought back by them. The Sub-Account PA should be required to initial each entry in the Treasurer’s cash book in token that the Village Postman has paid in the correct amount due from him.
3. Both sides of the Treasurer’s Cash Book should be totalled for the day and balanced, the closing balance being written in words, and the book being signed both by the Treasurer and the Head Postmaster below the closing balance. The closing balance should agree with the total of items (1) to (6) shown under ‘Particulars of closing balance at foot of the Head office Summary”, and this agreement must be checked by the Head Postmaster before he verified the cash balance of the office and before he signs the Treasurer’s Cash Book. A line should be ruled across the Treasurer’s Cash Book below the closing entries for each day.
4. Sums received by the Treasurer from other officials of the Head office should be acknowledged in their receipt books. Separate receipts should be given and taken for sums received from and paid to persons who are not officials of the Head office.
5. Before giving cash to any of the officials, the Treasurer must obtain the initials of the Head Postmaster, Or in his absence, of the Deputy Postmaster, Assistant Postmaster or Supervisor or any other officer specifically authorized in that behalf, against the entry of the sum in his cash book in token that the payment is authorized by the latter. Cash to be made over to another official of the Head office should always be given to him directly, and not through a third person.

Note:- See also Note 1 under Rule 31.

Daily Adjustment of Treasurer’s Accounts

39. (a) The Treasurer is strictly prohibited from keeping running accounts with the PAs, Postmen and Village Postmen. All amounts advanced to the Counter PAs by the Treasurer, or received by them during the day on account of money orders, British Postal Orders, Indian Postal Orders, Saving Bank, Post office certificates, or other transactions, or as postage due on articles received for delivery, etc. must as an absolute rule be adjusted before the office is closed.

(b) It is the Treasurer’s duty to receive the collections on account of letter and parcel postage and customs duty, with relative postal fee, from Postmen and village Postmen directly and not through any of the PAs. The accounts with the Postmen must be adjusted daily at the hour fixed by the Head Postmaster, and with the village postmen immediately on their return to the post office.

Payment to Head Record Officer of the Railway Mail Service

41(a) When an establishment or contingent bill, or a receipt for advance, prepared by Head Record clerk of the Railway Mail Service is presented at the Head Post Office with a remittance memorandum in the prescribed form (ACG.34) duly signed, for payment in cash or by Service money orders the Head Postmaster should, after examining the continuity of the bill numbers, stamp the bill or receipt and the remittance memorandum with this cash paid stamp, issue the cash and Service money orders required, and return the bill or receipt to the Head Record Officer. Particulars of the payment should be entered in the schedule of payments to Head Record Officer of the Railway Mail Service [Form ACG.6(c)] the charge being supported by the Head Record Officer’s receipt for the amount.

(b) To ensure disbursement, on the last working day of each month, except in case of March when pay and allowances are disbursed on first day of the next month of the pay and allowances to the Railway Mail Services officials working at stations outside the Headquarters of Railway Mail Services Divisions, the Head Record Officer will present at the Head Post office, two or three days before close of each month, a remittance memorandum in Form ACG.34(a) showing the details of the service money orders to be issued along with the money order forms duly filled in and prominently marked in red ink “Not to be paid before the pay day.” A receipt in the prescribed form for the total amount of the Money Order issued will, at the same time, be given by the Head Record Officer. The Head Postmaster should stamp the receipt and the remittance memo, with his cash paid stamp, issue the Service money orders by charging the total amount of the money orders in his schedule of unclassified payment with the details, “Advance made to the Head Record Officer for the issue of Service Money Orders to the Record and Sub Record Offices for payment of pay and allowances to the Railway Mail Service officials at Outstations”, supported by the HRO’s receipt and return the remittance memorandum to the HRO duly signed. When the remittance memorandum in Form ACG.34 mentioned in the preceding clause, in which the amount of the service money orders charged in the Post Office accounts as advance is adjusted by deduction, is presented by the Head Record Officer on the last day of the month except in the month of March when it is presented on the first of the next month with the establishment pay bill, the Postmaster should credit the amount in his schedule of unclassified receipts with the following particulars:- “In adjustment of the advance made to the Head Record officer and charged in the Schedule of Unclassified payments on ………..”.

42. Deleted.

Responsibility for Accounts

43. (a) The Head Postmaster is personally responsible that the Head office Cash Book and his Balance sheet (Form ACG. 4) are correctly and punctually written up on the day following that to which the entries relate, and generally that his accounts are correct.

(b) The entries in the Head office Cash Book and in his Balance sheet must be made by the Head Postmaster himself except when under the special orders of the Head of Circle has been allowed to delegate the duty of writing up the Head office Cash Book but not the Postmaster’s Balance sheet to one of his subordinates. When the duty of writing up the Head office Cash Book is with the special sanction of the Head of the Circle, left to a subordinate, it must be understood that the whole responsibility or its correctness will still rest with the Head Postmaster, and it is essential therefore that he should be particularly careful, before signing the Head office Cash Book and the certificate on his Balance sheet each day, to verify every item by reference to the journal, account or other document from which it is taken, and to check the totals of the journals, accounts and other documents.

Note 1:- When the duty of checking the Head office Cash Book in accordance with clauses (23) to (30) under Rule 65 is, under the special authority of the Head of the circle, delegated to the Accountant employed in the office, the Head Postmaster must himself, check at least two totals under each of the heads “receipts” and “payments” in the Head office Cash Book before he writes up his balance sheet. The two totals so examined should be marked by him “Examined” before he signs the Head office Cash Book. The Accountant should also be required to sign the Cash Book in token of his having applied the necessary checks.

Note 2: In the case of Presidency Post Offices, the personal duties of writing up and signing the Postmaster’s Balance Sheet and of verification of balances have been delegated under orders of the Director General to one of the Postmaster’s Deputies. On the last day of the month, however, the balance sheet must be written up, verified personally and signed by the Presidency Postmaster.

Note 3-See also Note 6 below Rule 65.

Entry in Accounts

44. Every item received or paid must at once be entered in a register or schedule subsidiary to the Head Office summary and numbered in a consecutive monthly series for each schedule or register. The daily totals of all receipts and payments recorded in separate registers or schedules will pass into the Head office summary and hence into the Head office Cash Book. The corresponding returns for the Postal Accounts Office should be written up before the office closes, in order to ensure their punctual despatch on due dates. The monthly totals of the cash book shall only be posted in the Cash Account.

Note: The net cash payment only should be entered in the list of payments though all deductions must be detailed in the bill; there must not be a gross debit with a per contra credit, even when a sum is being recovered under the orders of the Postal Accounts Office or Audit office.

Consolidation of Accounts

45. Post Offices are, for account purposes, divided into three classes, viz:-

(i)

Branch offices, which render daily accounts to what is technically known as their “Account office”. This may, according to administrative orders, be either a sub office or a Head office.

(ii)

Sub offices which render daily accounts for themselves and their Branch offices to their Head office.

(iii) Head offices, which render periodical accounts for themselves, and the sub and Branch offices within their jurisdiction, to the Postal Accounts Office concerned.

46. The following account books shall be maintained in the Head office for bringing together its own accounts and of the Sub and Branch offices within its jurisdiction:-

1) The head office Summary form ACG.1 in which are summarized the transactions of the Head office including the money orders and savings bank transactions at the windows or counters of the Head office.

2) The Sub office summary for ACG.3 in which are summarized the transactions of the several sub offices and Branch Offices in account with the Sub offices) as shown in the daily accounts received each day from sub-offices.

3) The Branch office Summary [Form ACG.3(A)] in which are summarized the transactions of (1) the several Branch offices in account with the Head office as shown in the daily accounts received each day from the several Branch offices, and (2) the Village Postman (if any) of the Head office.

4) The unpaid postage abstract [Form ACG 45 (revised)] which deal with the “Unpaid Postage Account” of the Head office.

5) The Head office Cash Book and the Postmaster’s Balance sheet (Form ACG-4) which bring together transactions of the whole postal district and sundry journals and registers subsidiary to the said cash book, giving full details of the different transactions.

Head Office Summary

47. (a) The Head Office Summary is the account of cash receipts and disbursements of the Head Office itself.

(b)

The daily balance of the Head office Summary will comprise (1) cash in hand, (2) Indian Postage Stamps, (3) Indian Revenue Stamps (4) Other Stamps (including Reply Coupons), and (5) the amount of “late Telegraphic Money Orders not accounted for”. The total of items (1) to (4) will agree with the daily balance of the Treasurer’s Cash Book.

(c)

In addition to the account items, the Head office summary contains the memorandum of sums out of account in the joint custody of the Head Postmaster and treasurer under the following heads:-

(i)

Undisbursed pay and allowances returned by Overseers.

(ii)

Money remaining in hand, being the total amount recovered from the addressees of value payable articles after the closing of the money order journals.

(iii) Other items, e.g. amounts received from local Sub Offices after closing the day’s transactions, sums recovered on account of Co-operative credit society dues, Professional tax, etc.

The total number of Indian Postal Orders of all denominations in hand, the serial numbers of insured articles in the office safe and the total number of the account bags or sealed cash bags received from the sub and Branch offices after the close of the day’s transactions and kept with the Treasurer for custody overnight will also be shown in the Head Office summary.

(d) The Head Office summary must be kept by the Treasurer himself. The several items of the head office summary will be written up from the following subsidiary journals, registers and accounts:-

Item 1. From the unpaid Postage Abstract.

Items 7,10, 11,12,13,14,14(A), 23, 24 27 28 29 30 31 32, 33-from various schedules of Receipts and payments.

Items 2,3,4,5,6,16,17,18,19,20,21,22 – From the lists of Money orders, British Postal Orders, Indian Postal Orders, Irish Postal Orders paid and journals of Saving Bank and Post office certificates.

Item 15-From the compilation of daily totals of money orders paid.

Item 15 ‘A’ – from the compilation of daily totals of Western Union Money Transfer Scheme (WUMT) and instant Money Orders Paid (iMO) Items 9 and 26- From the Treasurer’s Cash Book, if more than one pass Book is kept by Head office.

Items 9 and 26 – from the treasurer’s Cash Book.

Item 34 from the consolidated schedule in form no. ACE-53.

Note 1- The balances shown in the Head office Summary will be verified by the Head Postmaster in the presence of the Treasurer and Assistant Treasurer, wherever one is employed independently of the Treasurer every evening before the office is closed, in accordance with clause (1) to (5) of Rule 65. The total number of insured articles in the office safe as well as that of the accounts bags or sealed cash bags kept in the custody of the Treasurer will also be checked by the Postmaster by actual count. The Head Office Summary must be signed both by the Head Postmaster and Treasurer before the close of office each day. After the necessary verification is completed the Postmaster in charge of night Post office will arrange to supply sufficient cash and postage stamps and stationery for the official in charge of the Post office during the extended hours, and obtain his signature in the HO Summary or Treasurer’s Cash Book or Sub Office account in sub offices which do not maintain Treasurer’s Cash Book.

Note 2 - When an Accountant is employed in Head Office who is authorized by the Head of the circle to apply the checks prescribed in clauses (16) to (22) of Rule 65 for the examination of the Head office Summary, he also should sign the Head office summary in token of his having applied the prescribed check.

(e) At those places where the working hours have been extended beyond normal working hours, the account of that post office will be prepared as usual i.e. accounts relating to issue and payment of Money orders, Telegraphic Money orders, value-payable Money orders, IMO, Western Union Money Transfer payments, sale and payment of Indian Postal orders and payment of British Postal Orders up to 4 PM will be incorporated in the accounts for that day. The accounts relating to issue of Telegraphic Money orders, sale of Indian Postal orders and payment of telegraphic money orders, British Postal orders, Indian Postal orders etc. after that hour will be kept in a subsidiary account and accounted for in the accounts for the following day. The subsidiary account will be prepared in the following proforma and will be signed by the two senior officials in charge of Post Office during the extended hours. The Postmaster/Deputy Postmaster of the Post office will check these accounts with the relative vouchers on the following day and after making arrangements for the transfer of the documents etc., to the respective department, see that these are brought to account correctly on that day.

Proforma of accounts kept in the night post office for the postal transactions during the

extended hours.
Receipts1 Cash received from Treasurer stamps imprest received from Treasurer .	Rs. 2	Payment 3	Rs. 4	Remarks 5
TMOs issued vide subsidiary MO issued list. IPOs sold vide sub journal of IPOs sold Unclassified receipt Total		TMOs paid, Western Union Money Transfers Paid, IMO paid BPOs paid IPOs paid Unclassified Payments
		Total

Closing Balance

Rupees Particulars of cash kept: Cash Stamps IPOs., etc. in various denominations.

I certify that I have actually counted the particulars and details of cash and stamps kept and tallied with balance shown.

Signature of Treasurer Supervisor in charge

Checked and found correct Postmaster

Sub-office and Branch Office Summaries

48. Rules relating to the disposal by the Head office of daily accounts received from Sub Branch Offices [Forms ACG-22 and ACG22(a) } and the posting of transactions of those offices from the daily accounts into the Sub-office and Branch Office summaries [Form ACG.3 and ACG 3(a) ] will be found in Chapter 10 of the Posts and Telegraphs Manual Volume VI (Post office).

Note 1 : The Sub-office daily accounts submitted to the Head office include transactions of the Branch Office in account with the Sub-offices. The detailed procedure to be followed in preparing Sub-office daily accounts and incorporating therein the transactions of the subordinate office is laid down in Chapter 10 of the Posts and Telegraphs Manual, Volume VI (Post Office).

Note 2:- The detailed procedure to be followed by the Branch Office in compiling their daily accounts and in submitting them to their account office (i.e. Head office or Sub-office with which they are in account) will be found in the Rules for Branch Office.

Unpaid Postage Abstract.

49. In Head Offices, the total postage due on all unregistered articles of the letter mail received for delivery from the Head office and the sub and Branch Office in its jurisdiction whether taxed by the office of posting or by the Head office itself; must be carefully calculated by the Postmaster himself and entered in the Unpaid Postage Abstract [Form ACG.45 (revised)] in the column headed “Total postage due on articles of the letter mail received this day’. The postage due on articles received before the unpaid delivery is made should be entered in unpaid postage Abstract for the day and the articles should then be transferred to the delivery department. The postage due on articles received after the unpaid delivery has been made should be entered, at the time of receipt, in the Unpaid Postage Abstract for the following day and the articles should be kept in the Postmaster’s personal custody until the following day, when they should be transferred to the delivery department with the unpaid articles received on that day. The total postage realised on all unregistered articles of the letter mail will be transferred to the Head Office Cash Book against the item “Letter postage”.

Note 1:- Business reply cards and envelops are required to be sent out for delivery by the delivery department, following their receipt in the office of destination. The articles received on a working day preceding a Sunday or a Post Office holiday after the unpaid delivery is made, should be transferred to the delivery department on the same day. The amount of postage due on the articles delivered on a Sunday or a Post office holiday may be accounted for on the next working day. In case, also when the Postmen do not return to the office in time to render their accounts of the postage collections on a working day, the collections due from them may be accounted for on the next working day.

Note 2:- Unpaid and insufficiently paid articles, if intercepted under the orders of a District Magistrate, are handed over to the authority concerned without realisation of the postage due. In case any such intercepted articles is finally taken over by a competent authority the postage due on it should be treated as cancelled and adjusted in the accounts by minus entry (in red ink) in the “Unpaid Postage Abstract.”

Note 3:- The Postmaster’s personal duties prescribed in the above rule, under the order of the Head of circle, may be performed by the Dy. Postmaster, Astt. Postmaster, Supervisor or Head Clerk in the case of Head offices and by the Dy. Sub Postmaster, Asstt. Sub-Postmaster, Supervisor or Head Clerk in the case of Sub-office.

1. The calculation of the postage due on station articles of the letter mail, received at the Head office for delivery from itself and Sub and Branch Office in its jurisdiction, as well as the entry of the total amount for each day in the Unpaid Postage Abstract is a duty specially assigned to the Postmaster, who will be held personally responsible for its faithful and correct performance; and all such articles on which postage is due whether taxed by the office of posting or by the office of delivery, must be impressed with the Postmaster’s unpaid stamp, before they leave the Postmaster’s custody. The Postmaster is required to initial the unpaid postage abstract each day, in the column provided, in token of his having seen that the procedure laid down in this Rule has been strictly followed.
2. Note _ the delegation of personal duties of the Postmaster prescribed in Note 3 below Rule 49 apply to this rule also.
1. The Unpaid Postage Abstract Deposit Account [Form No. ACG.45 (revised)] prescribed to be maintained vide Rule 49 above should be maintained by the mails/delivery PA in accordance with the rules laid down in Chapter 5 of the Posts and Telegraph Manual Volume VI (Post Office). The entries in columns “Postage due on articles redirected” and Postage due on articles sent to the “ Returned Letter Office” should be made by the Postmaster personally. The totals of these columns should be transferred to the head “Forward Postage” in the Head Office Cash Book, and the balance to the Postmaster’s Balance Sheet.

Note-The Postmaster’s personal duties prescribed in the above rule, under the orders of the Head of circle may be performed by the Dy. Postmaster, Asstt. Postmaster/ Supervisor or Head clerk in the case of head offices and by the Deputy Sub-Postmaster, Assistant Sub-Postmaster, supervisor or Head clerk in the case of Sub-office.

Redirected Inland Parcels Postage Account

52. The rules regarding the redirection of inland parcels and the collection of redirection fees on such parcels are given in Rule 189 of the Posts and Telegraphs Manual, Volume VI. The Postage realised on account of redirection fees should be accounted for the following manner:-

(a)

The total postage due on account of redirection fees on all redirected parcels received for delivery must be carefully examined by the Postmaster himself and entered in the “Redirected parcels Postage Account (Form No. ACG.44) in the column headed “Total postage due on articles of the redirected parcel mail received this day.” The postage due on articles received before the parcel delivery is made should be entered in redirected parcels postage Account for the following day. The total postage due on all redirected parcels received should be shown in column 2 of the account under the initials of the postmaster the sub-Postmaster, as the case may be.

(b)

At the close of each day, below the total of column 2 for that day, the total amount of fees realised as per total of column 10 of the account as also the total amount of fees due on parcels again redirected to some other Head office should be shown in red ink under the initials of the postmaster or the Sub-Postmaster, and the aggregate total of the red ink

entries deducted from the total of column 2 and a balance struck. This balance will represent the total fee due on parcels in the custody of parcel PA and will be the opening balance for the next day.

(c)

In the case of redirected parcels to be delivered through Branch Office, the total amount of redirection fees due on parcel sent to each Branch office will be shown in the column 4 of the redirected parcels postage account, the name of the Branch Office concerned being noted in column 5. This amount should also be deducted (in addition to the amounts indicated in clause (b) from the total column 2 in arriving at the opening balance of the next day. On the date on which the receipt for a redirected parcel delivered is received back from a Branch Office, it should be seen that stamps of the value of the redirection fee have been affixed to the receipt. The date and amount of the redirection fee will then be noted against the original entry in column 4 relating to the Branch Office concerned. When the amount noted in the entry against a Branch Office is completely adjusted the remark “adjusted” will be written against the entry under the initial of the Postmaster or Deputy or Assistant Postmaster or Sub-Postmaster, as the case may be. In case a parcel is returned by the Branch Office to its account office as unclaimed, refused or redirected, suitable remarks indicating the fact and also starting the further disposal of the parcel should be made against the original entry in column 4 under the initial of the officer concerned. All the entries in column 4 of the account regarding redirected parcels sent for delivery through Branch Office should be reviewed daily till their final adjustment.

(d)

The calculation of the postage on account of redirection fees due on all redirected parcels received at a Head Office or a Sub-Office for delivery as well as the entries ( in the Redirected Parcels Postage Account ) of the total amount for each day including that of postage on parcels redirected again to some other Head Office, is a duty specially assigned to the Postmaster or the Sub-Postmaster who will be personally responsible for its faithful and correct performance.

(e)

The amount on account of redirected fees recovered on delivery of the parcels should be converted by either the Treasurer or a PA selected for the purpose by the Superintendent into postage stamps and affixed to the respective parcel receipts which should be shown to the Postmaster or Deputy or Assistant Postmaster for check of the Postage realised. The Postage stamps should then be defaced by the Parcel PA by means of the obliterating stamp in the presence of the Postmaster or Deputy or Assistant Postmaster, as the case may be.

Head Office Cash Book and Postmaster’s Balance Sheet

53.(a) The Head Office Cash Book (Form No. ACG.4) is a record of the transactions of the head office including the transactions of the subordinate offices within the jurisdiction of Head Office. The entry in the Head Office Cash Book against the item “Unpaid Postage” on the “Receipt” side will be written up directly from the “Unpaid Postage Abstract” [ Form ACG 45 (revised)] referred to in Rule 49 and 50 . The other items under heads “Receipts” and “Payments” will be written up directly from the Head Office, Sub-Office and Branch Office summaries. The daily totals of the Head office, Sub-office, and Branch office transactions will be added together in Head Office Cash Book, Progressive totals should also be made from the first to the end of the month.

(b ) The several items of which the daily balance of the Head Office Cash Book is composed will be shown in the Postmaster’s Balance Sheet printed at the foot of each page of the Cash Book. The object of the Postmaster’s Balance sheet is to work out a reconciliation between the Head Office Cash Book and the Treasurer ’s Cash Book by deducting from the closing balance of the Head Office Cash Book the actual admitted balances of subordinate offices and items in transit. The resultant net balance of cash and stamps in the head office should agree with the closing balance of the Treasurer’s Cash book and of the Head office Summary. The balance sheet must be written up by the Head Postmaster personally (vide Rule 43) and the certificate at the foot must be signed by him after he has verified the accuracy of his accounts.

Note 1 – See also Note 2 below clause (b) to Rule 43. Note 2 – In cases where the duties prescribed in any or all of the clauses (8) to (10) of Rule 65 have been delegated to the Deputy or the Assistant Postmaster (Vide clause (a) below Note 2 to Rule 64) the responsibility regarding the verification of the accuracy of the accounts is shared to that extent by the Deputy or the Assistant Postmaster, as the case may be.

Schedules of Receipts and Payments

54.(a) A schedule in the prescribed form should be kept and written up daily, in duplicate or in triplicate, as the case may be, by means of carbonic paper, for each of the following classes of transactions:-

(1)

Unclassified receipts (Form ACG.6).

(2)

Unclassified Payment (Form ACG 6(a)].

(3)

Receipt on account of Postal Life insurance [Form ACG. 6(b)].

(4)

Payments on account of Postal Life insurance [Form ACG. 6(d)].

(5)

Payment of void money orders [Home Postal Accounts Circle issues)[ACG.(e)].

(52)

Railway Service /Family Pension

(53)

EPF

(54)

IMT payment

(55)

Severence amount

(56)

Commission paid to MPKBY

(57)

MIS Commission

(58)

PRESS

(59)

TD commission

(60)

Commission on SCSS

(61)

Commission on PPF

(62)

Commission paid to BPMs on SB Dep.

(63)

Commission paid to BPMs on TD Dep.

(6)	Payment of void money orders [Foreign Postal Accounts Circle issues)[ACG.6(i)].
(7)	Payment of void money orders [Home Postal Accounts Circle issues (ACG.(e)].
(8)	Payment of void money orders [Foreign Postal Accounts Circle issues(ACG.6(i)].
(9)	Payment to Head Record officers of the Railway Mail Service [Form ACG 6(c)].
(10)	Payment of Postal and Telecom & BSNL pensions (Forms Pen.3 and 4)
	separately for PPOs issued by the G.M. (Finance) Postal/Director of Accounts
	(Postal) and Controller of Communication Accounts (CCA).
(11)	Payments on account of commutation of Pensions (form Pen.3 and 4) separately
	in respect of authorities issued by the G.M. (Finance) Postal/Director of Accounts
	(Postal) and Controller of Communication Accounts.
(12)	Bills paid [form ACG 6(f)].
(13)	Remittances received from other Head offices/ Mail Motor Service Units
	(Form ACG6(g)]
(14)	Remittances made to other Head Offices/ Mail Motor Service Units [Form
	ACG.6(h)].
(15)	Schedule docket in respect of Buildings works [Form ACE.58].
(16)	Customs Duty and other Charges realised in Cash or articles received by Foreign
	letter Mail Inward Foreign Parcels (Form ACG.90).
(17)	Telephone receipts [Form ACG.6(j)].
(18)	Telegraph Receipts [Form ACG(I)].
(19)	Commission paid to authorised agents on sale of PO Certificates [Form
	ACG.6(n)].
(20)	Receipts of Premia collected on behalf of LIC.[ACG6(q)].
(21)	Payment to L.I.C. on account of Premia collection [ACG6(r)].
(22)	Schedule of Telephone Charges [ACG.7)
(23)	Schedule of Postage Revenue realised in cash (ACG6(s)].
(24)	Schedule of Postal Revenue refunded in cash (ACG 6(t)].
(25)	Greeting Post
(26)	Drawings from Banks & Remittance to Banks
(27)	Schedules of PLI loans receipts and loan payment
(28)	RPLI(OTL) Receipts & OTL payments
(29)	Tel. Abbreviated address / Tel. Service
(30)	Schedule e-bills CRC /TATA Tel. Service
(31)	Education cess and service tax
(32)	Schedule of B.Post Revenue
(33)	Schedule of Direct Post
(34)	Schedule of Logistic Post
(35)	Schedule of Speed Post
(36)	Schedule of EPP
(37)	Schedule of collection through FM
(38)	Media Post
(39)	Sale of Publications
(40)	E-Post
(41)	OIC Receipts & Payments
(42)	OIC Commission
(43)	Schedule of Post Box Rev.
(44)	Schedule of Passport application
(45)	Schedule of TNPSC application /UPSC application
(46)	Schedule of EMD Collection & Refunds
(47)	Schedule of Bulk Bags
(48)	Schedule of IPO sold and paid
(49)	Schedule of FM rebate paid
(50)	Schedule of BPOs paid
(51)	Pension payment to BSNL Service & Family

Note 1:- The Schedule of payments relating to void money orders will be prepared in duplicate in the case of Home circle issues, the original copy being forwarded to the Postal Accounts Office. Those pertaining to Foreign circle issues will, however, be prepared in triplicate and forwarded to Home Postal Accounts Office in duplicate. The forms for these schedules will be supplied in loose duplicate or triplicate sheets, as the case may be, which should be kept in guard books, a separate guard-book being used for each separate schedule. Note 2 :-The schedule of payments of Head Record officers of the Railway Mail Service should be prepared separately for pay and allowances and contingencies.

Note 3:- The Head office will prepare in TRIPLICATE daily consolidation sheet in the form ACG.6(q) bringing together all the collections on behalf of the LIC by all the offices in its jurisdiction for a day and send one copy of the relevant SO journals and the receipts to the nominated office of the LIC.

(b)

The schedules relating to (1) unclassified receipts, (2) unclassified payments, (3) payments on account of Postal Life Insurance and RPLI (4) Payments of void money orders, and

(5)

bills paid should be submitted to the Postal Accounts Office on the Ist and on 16^th of each month, those due on 1st comprising the period from the 16^th to the end of the previous month and those due on 16^th comprising the period from 1st to 15^th of the month. Note:-1 The Schedule relating to payment on account of Postal Life Insurance should be submitted to the Postal Accounts Office in duplicate.

Note:-2 PLI and RPLI deduction schedules for all bills encashed /paid during entire month should be sent direct to the Director, PLI Calcutta on the 1st of each month subsequent to the month in which those bills are encashed/paid. The disbursing officers shall exhibit at the end of PLI and RPLI schedule, the various bills in which the PLI and RPLI deductions have been made in a month and also the amount of deduction in each bill and make a reconciliation of the total deductions which should agree with that of the total of the schedule. An extract of the reconciliation should also be kept in the Register of PLI and RPLI deductions for the relevant month.

(c)

Before the schedules are submitted to the Postal Accounts Office, a total should be made of all the entries contained therein. In the case of the schedules which have to be submitted to the Postal Accounts Office twice a month, the monthly total should be shown in the schedule for the second period by bringing forward the total for the first period, thus:

Rs. Ps.

Total from 16^th to end of month

Total from Ist to 15^th

_______________

Monthly Total

_______________

(d) All the entries in the Schedule of Bills paid, except those which relate to the Post Office establishment bill and the abstract contingent bills should be numbered in a separate monthly consecutive series, commencing with No.1, and when the schedule is submitted to the Postal Accounts Office, each entry in it should be supported either by a voucher correspondingly numbered or there should be an explanation of its absence written on the schedule in the form of footnote. The post office establishment bill and the abstract contingent bills paid at various offices and on various dates will generally form the subject of several entries, each of which should receive a number when the first entry is made in the schedule this number being repeated against each subsequent entry. No particulars are required as to the several offices which make the payment and it would be sufficient to enter each class of transactions separately for the Head Office itself, for its branch offices and for the sub offices thus –“Portion of Post office monthly Establishment bill (or A.C. Bills)”. When the schedule is submitted to the Postal Accounts Office, it should be supported by the establishment pay bill in the cases of the first period of payments (1st to 15^th ) and by the memorandum of undisbursed pay in the case of second period (16th to end of the month). As regards other bills including supplementary bills cashed by the Post office, the original bills should be submitted as vouchers with the schedules in which they are entered.

Note:-Payment relating to the bills for pay and allowances and other bills of different offices encashed at Post Offices as per Note 1 below Rule 236 and Appx. 10 of FHB. Vol.I, should be incorporated in separate schedules, subsidiary to the main one in which the daily total of each of sub schedule may be included and consolidated so as to agree the total charge with the amount shown against ‘Bills paid’ in the Cash Account each month. These separate schedules should be prepared in triplicate and the duplicate copy should be sent to the drawing officer concerned by the 4^th of the month following the month of transactions for verification and return by the 10^th of the same month,.

The verified copies should be preserved in a guard file and made available to the Inspection party during local inspection of the Post Offices.

(e) All the entries in the schedules of unclassified payments, payment on account of Life Insurance, and Head Record officer of Railway Mail Service and in the schedule of void money orders should also be numbered in a monthly consecutive series, commencing with no.1 and when the schedule is submitted to the Postal Accounts Office, each entry in it should be supported either by a voucher correspondingly numbered, or there should be an explanation of its absence written on the schedule in the form of footnote. The schedule of Customs Duty and other Charges realised in Cash or inward Foreign Parcels or articles received by Foreign Letter Mail should similarly be supported by the relevant Parcel receipts or Assessment Memorandum, as the case may be and explanations furnished in the case of absence of any such receipt or memorandum.

Note 1:- The vouchers pertaining to the schedules of bills paid, unclassified payments, payments on account of Life Insurance, void money orders and Head Record officer of the Railway Mail Service should have prefixed to their number the distinguishing letter BULVT or R. respectively so as to indicate the schedule to which they relate.

Note 2:- The vouchers pertaining to each schedule should be arranged and stitched to the Schedules concerned before their dispatch to the Postal Accounts Office. The vouchers while remaining in the office should be kept under lock and key.

(f)

All the entries in the Schedules of payments of Posts and Telegraphs pensions, Postal, Telecom/BSNL pensions and payments on account of commutation of Pension should be numbered in a separate monthly consecutive series commencing with No.1 and when the schedule is submitted to the Postal Accounts Office each entry in it should be supported either by a voucher correspondingly numbered or there should be an explanation of its absence written on the schedule in the form of footnote. The Head Postmaster should

also note on the Head Office schedule the total number of vouchers sent with the said schedules.

(g)

On the dates prescribed for the submission of the schedules to the Postal Accounts Office, the upper sheet of each schedule written up to the previous date should be detached, signed by the Head Postmaster, and dispatched to the Postal Accounts Office. Before signing these schedules, the Head Postmaster must himself see that the total (progressive or monthly) of each schedule agrees with the corresponding figures in the Head Office Cash Book. On the 1st of each month, the second copy of the Schedule of Payments to Head Record Officer should be detached and sent in a postal service registered cover to the Head of the Circle.

Exception-Detailed sub-schedules of certain exceptional transactions classified under heads “unclassified receipts” and unclassified payments” are submitted to the Postal Accounts Office, by certain Head office, in which the transactions are numerous. The daily details of these transactions will be excluded from the schedules of unclassified receipts and unclassified payments. The sub-schedules will always be duplicated and their daily totals (with the general designation of the items ) should be brought into the appropriate schedule under the head “Miscellaneous receipts” “or Miscellaneous Payments” as the case may require.

Note 1:- The transactions of the Head Offices of the Branch offices in account with the Head office and of Sub-offices within the jurisdiction of Head Office will be entered in the several schedules of receipts and payments in separate groups, viz. (1),. For the Head Office itself (2) for its Branch offices, (3) for sub-offices.

Note 2:- Rules regarding the preparation of lists or journal for Saving Bank, Post office Certificates, British Postal Orders, Indian Postal Order and Money order transactions and their submission to the Postal Accounts Office, are given in the Postal manual Volume VI Part II and POSB Manual Vol.I & II

Submission of Cash Account and Cash Balance Report to Postal Accounts Office,

55(a) On the 1st day of each month the Cash Account of the Head Office for the pervious month will be submitted in the prescribed form (Form ACG.5A) to the Postal Accounts Office. The entries to be made against the several head in the monthly Cash Account will be progressive totals on the last working day of the month (for which the Cash Account is submitted ) of the corresponding items in the Head Office Cash Book with the exception that:-

The amounts to be entered against the items “Money Orders issued”, “Commission on money orders issued” and the sub-heads under the item “money orders paid” will be obtained from the “Summaries of monthly totals of money orders issued and paid.

The Head Postmaster is required to personally check the final totals of the Head Office Cash Book before they are copied into the cash account and will be held responsible for the correctness of these entries.

(b)

The Cash Account for each month submitted to the Postal Accounts Office will be accompanied by the cash balance Report will be filled up (1) as regards the Head office balance, from Head Office Summary (2) as regards Sub and Branch office Balances and those with Village Postmen of the Head office, from details of balances in the Sub-office and Branch Office daily accounts and those acknowledged by the village postmen of the Head office in the Branch office summary and (3) as regards postage and remittances in transit, from the Sub –office and Branch office Summaries.

(c)

At the bottom of the cash balance report the Head Postmaster should enter in the statement provided for the purpose, the transactions relating to International Reply Coupons separately under the following Heads:-

only in the supplementary Cash Account submitted to the Postal Accounts Office,(see Rule 58).

(d)

When the Cash Account and the Cash Balance Report have been prepared in the manner prescribed above, they should be signed by the Head Postmaster and dispatched to the Postal Accounts Office, in an account envelope (registered) in the prescribed in Postal Manual, Volume VI, Part-III except in the case of the Presidency towns where the cash balance report may be prepared by the APM(Accounts) and checked and signed by the Presidency Postmaster.

i)	Balance of last month (including those at Sub and Branch Offices).
ii)	Number received from the G. M. (Finance) Postal, Kolkatta during the month.
iii)	Number sold during the month (including those at Sub and Branch Offices).
iv)	Balance remaining unsold (including those at Sub and Branch Offices) on the last day of
	the month.
Note:	in the case of the transactions during the month of March these entries should be made

Note: 1:- A copy of the entries referred to in clause (c)above should be made at the bottom of the Postmaster’s balance sheet for the last day of each month.

Note:2:- The duty of checking the Cash Account and submitting it to the Postal Accounts Office, may under the orders of the Head of circle, be delegated to the APM (Accounts). The Cash Balance Report must, however always be prepared wholly by the Postmaster himself.

56. It is very necessary that the Cash Balance Report should be prepared correctly and carefully. The most common error is to omit details against entries 4(i) and (ii), thus making the horizontal totals arithmetically inaccurate, and therefore useless to the Postal Accounts Office for the purpose for which they are needed.

Note: It should be borne in mind that clause (3) of the certificate in the Cash Balance Report requires the Postmaster to state what cash (if any) he holds on the last day of the month apart from “ and in addition to” the general cash balance, and to furnish details of the amount in the blank space at foot of the report. The details (if any) should, therefore, be fully and clearly stated in the blank space at the foot of the report to enable the Postal Accounts Office to understand why the amount was kept apart from the general cash balance. Clause (6) of the certificate makes it clear that the only remittances to be detailed are those for which the ordinary time of transit has not expired at the time the Cash Balance Report is sent out, and not all the remittances which were in transit at the close of the month. Great care should be taken to trace, as far possible, all remittances in transit before the report is sent out and to detail only those few items which owing to the Daily Accounts being still in transit, can not be so traced.

Statement of Balances

57(a). The Head Postmaster is responsible that the balances in cash and postage and other (non-Postal) stamps and reply coupons retained at the close of the day are within the limits fixed by the Head of Circle/Region or by the Sr. Superintendent of Post Offices or by the Superintendent, as the case may be. It may be necessary to keep cash in excess of the authorized maximum when the local Treasury/ Bank is closed for holidays or when the excess cash is required to meet actual liabilities or to disburse pay at the end of a month; but in every such case the reason for keeping cash in excess of the limit should be recorded in the Head Office Summary. If it is necessary to keep stamps in excess of the limit it should be recorded in the Head Office Summary. If it is necessary to keep stamps in excess of the authorised maximum limit the reasons therefor should also be similarly recorded in the Balance Sheet. If the balance in cash falls below the authorised minimum, the reasons therefor should also be similarly recorded in the Balance Sheet.

(b) The actual balances held in cash and postage and other (non-postal) stamps and reply coupons at the close of each day, together with authorised balances must be entered in a weekly statements of balances in the prescribed form and submitted punctually on the 1^st, 8^th, 16^th and 24^th of every month to the Superintendent or the Senior Superintendent of Post Offices as the case may be, but the Head Offices under the administrative control of the Head of Circle should submit the statement of balances to the circle office for scrutiny etc.. The statement of balances in respect of the latter Head Offices should after scrutiny in the circle office, be forwarded by it to SPOs/Sr. SPOs concerned by whom the balances of the Head Office are periodically verified. If the maximum balances, whether in cash or stamps, is exceeded on any day of the week, the reason recorded at the foot of the Postmaster’s Head Office summary should be copied on the reverse of the statement.

Note 1:- In order to determine whether the maximum balance in cash has been reached, the Head Postmaster should take into account actual existing liabilities such as applications to withdraw from savings bank accounts, money orders received for payment, and remittances ordered to subordinate offices, but not probable liabilities, as the probable receipts and disbursements of the office must have already been taken into account by the officer concerned in fixing the authorised balances.

Note 2:- The memorandum of authorized balances should be readily available for scrutiny.

Note 3:- The Head of Circle/Region may authorise Sub-offices to keep cash in excess of the authorised maximum on the working day immediately preceding the day of payment of pay and pension provided he is satisfied that the Sub offices so authorised cannot conveniently obtain cash for disbursement on the first of the month or do not receive sufficient cash in their transactions with the public. In all such cases the Sub Postmaster should record on the reverse of the Sub office Daily Account the reasons for keeping cash in excess of the prescribed maximum limit.

Supplementary Accounts for March

58(a) The transactions of sub-offices during the closing days of March are incorporated in a supplementary account for the month and not in ordinary accounts for April.

(b)

As soon as the daily accounts of all the Sub-offices for the 31^st March have been received by the Head Office, the supplementary account for March should be closed, and the progressive total of the Head office Cash Book and of the summaries and schedules concerned should be copied into a Cash Account to be headed ‘Supplementary Cash Account For March 200.. ‘. ’Which should be submitted without delay to the Postal Accounts Office in an account envelope registered on Postal service or any other mode prescribed.

(c)

A supplementary Cash Balance Report of the Head office should be submitted to the Postal Accounts Office with the supplementary Cash Account and should show the closing balance of the supplementary Cash Account for March, which will be made up of the following items:-

(1)

The actual balance in Cash, stamps and postage on articles on the 31^st March in the Head Office.

(2)

The actual balance in cash, stamps and postage on articles in Branch offices in account with the Head Office according to the latest daily accounts incorporated in the Branch Office Summary of the 31^st March and the balance in the hands of village Postman of the Head office on that day.

(3)

The actual balances in cash, stamps and postage on articles in deposit on the 31^st March in Sub-Offices (including their Branch Offices and village Postman) within the jurisdiction off the Head office.

(4)		Postage, Cash and stamp remittances in transit (i) between the head office and its Sub offices and between any two of its Sub offices; (ii) between the Head Office and its Branch offices.
Note-	See also Note to Rule 55(c).
(d) (e)	the closing balance of the supplementary cash account for March ( as shown in the supplementary Cash Balance Report submitted to the Postal Accounts Office) should be carried forward as the opening balance in the Postmaster’s balance sheet for the 1st April and until this can be done, the balances in the Balance Sheets for April should not be struck. All the entries in the supplementary cash account must be supported by supplementary journals or schedules with necessary vouchers etc.
59.	No special importance is attached to the cash balance report in connection with the ordinary cash account for March, but very special care is needed in the preparation of the Cash Balance Report which should accompany the supplementary cash account for that month.
Note:-	As stated in the note under clause (2) of Rule 62, remittances from sub and branch

offices should be credited at the Head office on the day they are actually received, whether it is in March or April, and if under this arrangement, the debit for a remittance sent is incorporated in the supplementary account for March and credit for remittance received is incorporated in the account for April, the remittance should be regarded as technically “in transit” at the close of March, and should be so exhibited in the cash Balance Report.

60. The following rules should be observed in preparing the supplementary account for March:-

(1)

The page of the Head Office Cash Book (Form No ACG.4) for the 31^st, or other last working day of March, will be closed exactly as on any other day and an ordinary Cash Account for March, based on the figures shown in column 7 and 14 of that page, will be submitted on due date to the Postal Accounts Office, in accordance with the rules laid down in Rule 55 et seq.

(2)

A number of pages should then be left between that used for the last business day of March and that intended for the first business day of April, sufficient for the incorporation for the transactions of Sub offices during the closing day of March which have not been included in the ordinary cash Account, and in these pages, columns 2,4,9,11 will of necessity be left blank.

(3)

Save in a few very exceptional cases, all the Sub-offices daily accounts received at the Head Office on 1st April, will relate to transactions in March and these should form the subject of a “Supplementary Sub-office Summary for the 31^st March”, the totals of which will be carried into column3 and 10 of the first supplementary page of the Head Office Cash Book for March. As there will be no figures in columns 2 and 4 or 9 and 11, the figures thus shown in columns 3 and 10 will be carried into columns 5 and 12. The “totals of the previous day of the month” will be brought forward in columns 6 and 13 and progressive totals made in columns 7 and 14.

(4)

On the 2^nd April (and in some offices possibly on one or more later days in the month), the Sub Office Daily Accounts received in the Head Office may relate to transactions in both March and April. Those for March must be separated from, those for April, and will form the subject of a “Supplementary Sub office Summary”, the totals of which will be carried into columns 3 and 10 of supplementary page of the Head Office Cash Book for March, which will be closed as directed in the preceding rule and this will be repeated from day to day until all the sub-office transactions for March have been incorporated, when the

Head Office Cash Book for March will be finally closed and a supplementary Cash Account will be prepared, agreeing with the figures shown in columns7 and

14.

(5) In the case of ‘British Postal Orders paid’ “Indian Postal Order sold and Paid ‘Savings Bank Deposits and withdrawals’, Transfers from (or to ) other Head Offices”, Bills paid and “Unclassified Receipts and Payments”, there should be supplementary journal or schedule embodying the transactions (if any) incorporated in the supplementary Cash Account, and each of these should be made to agree with the entry in the Supplementary Cash Account thus:-

Rs. Ps. Total of transactions in the several supplementary pages of the cash Book.

Add-Amount shown in the journal or schedule with the ordinary Cash Account …………. Grand total for the month (to agree with corresponding entry in the supplementary Cash Account)

………….

(6)

In the case of “Money orders issued or paid”, the summary should agree with the Supplementary Cash Account for March.

(7)

No exceptional procedure should be observed in dealing with the Branch Office Transactions of the concluding days of March; they should be incorporated in the “Branch office Summary”, and carried into column 4 and 11 of the Head Office Cash Book for the earlier days of April exactly as in any other day of the year.

Note:-As general rule, “Branch offices” have no direct transactions with Treasury, but in exceptional cases in which they do occur special care should be taken to delay until 1^st April any remittance, the entry of which cannot reach the “Account Office” in time to be incorporated in its accounts for March.

1. the Postmaster’s balance sheet for the last working day of March will be prepared exactly as on any other day of the year but the “closing balance” will be carried forward to the first supplementary page of March and no balance can be carried forward to the Balance Sheet for the 1st April until the supplementary Accounts for March have been closed.
2. Note:-In order to arrive at the net balance against items 7 of a supplementary balance sheet for March (which balance will always be the same as that on the last working day of the month), the amounts shown in columns 15 and 16 “local remittances dispatched by Sub-offices” of the corresponding supplementary Sub-office Summary ( and of the preceding Supplementary Sub-office summaries if any should also be included under item (6) as “remittances in transit from Sub office to Head Office”, for deduction from the closing balance (item 5).
1. In connection with the accounts for March, it is necessary for Postmasters to pay special attention to the following matters:-

(1)

To ascertain that all losses and deficiencies in Sub and Branch Offices (more particularly the latter) or in remittances within the jurisdiction of the Head office, have been written off in accordance with Rule 57 of the Financial Hand Book, Volume I.

(2)

To bring to account on or before 31^st March all money received including any remittances from sub or Branch Offices received in advance of the Daily accounts,so as to include it in the general Cash balance of the Head office, leaving nothing outside that balance, save the amount of exceptional items (if any) referred to in Rule 14 and clause (c) of Rule

47. Note: Remittances received at the Head office from Sub or Branch offices on or after 1^st April will be credited in the accounts for April irrespective of the date of despatch from the sub or Branch offices.

(3)

To specially warn any Branch offices which may deal directly with a Treasury/ Bank of the requirements of the note to Rule 65.

(4)

When the 31^st March is a Sunday or a Post office holiday, to remember that there should be no accounts at Head or Sub offices for that day, any transactions which may occur being entered in the accounts of the following day, i.e. of the 1st April and to warn their Sub offices of the necessity for exactly complying with this rule.

63. The consolidated Treasury / Bank and Postal Receipts should be made up strictly in accordance with the provisions laid down in the relevant rules of the Financial Hand Book. Vol.I. it will then embrace all the transactions for March, including those shown in the supplementary Cash Account and this arrangement should result in consolidated receipts showing no discrepancies what so ever between the transactions included therein and those in corporated in the treasury accounts for March as the accounts of the District treasury for March are kept open to include all the sub-treasury transactions of March in the same way as the Head Post Office accounts are kept open to include all the sub-office transactions for that month.

Postmaster’s Duties relating to Accounts

64. The Postmaster is personally responsible for the correctness of the returns rendered by him/her to the Postal Accounts Office and for the punctuality of their submission. He/she should be careful to see that all money transactions are brought to account as soon as possible after they occur and that the accounts received from the Sub and Branch offices under his/her jurisdiction are all correctly accounted for in the several books and registers maintained in his/her office. In addition to the other duties assigned to him/her the postmaster must himself / herself verify the balances of the head office and test the correctness of his/her accounts every day in the manner described in Rule 65. If this is done carefully it will be impossible for any error in the books of accounts to remain undetected.

Note 1:- The examination prescribed in Rule 65 should be carried out every morning after the account books have been written up except when the time at which the examination should be made is specially mentioned. Note 2:- Of the duties prescribed in clauses (1) to (38) of Rule 65, the following may under the orders of the Head of circle be delegated to Accountant.

(a) The duty of examining the sub-office summary and the Branch Office summary in accordance with clauses (11) to (15). (The checks prescribed in clauses (8) to (10) must always be carried out by the Postmaster personally, unless this duty is duly delegated to the Deputy or the Assistant Postmaster, as the case may be).

Exception - Head of circle may delegate the personal duties of Postmasters as the case may be in all Gr.’A’ & Gr.’B’ Head Offices provided the Postmaster concerned is unable to carry out all personal duties entrusted to him/her.

(b)

the duty of examining the Head office summary in accordance with clauses (16) to (22).

(c)

The duty of checking the Head office Cash book in accordance with clauses (23) to (30).

(d)

The duty of checking the Schedule of receipts and payments in accordance with clauses (32)

(e)

The duty of examining the invoices of Postal Publications and books of blank forms in accordance with clause (34);

(f)

The duty of examining the acquittance rolls in accordance with clause (35);

(g)

The duty of checking the memoranda of disbursement of pay and travelling

allowances in accordance with clause (36). Note3: See also Note 6 below Rule 65(1) and Note 2 below Rule 43.

Verification of Balances and Examination of Accounts

65(1) Cash Balance - Every evening before the office is closed, the Head Postmaster should count the cash in office and calculate the value of postage and other (non-Postal) stamps, and of the unsold, reply-coupons which form part of the cash balance, and satisfy himself/herself that the total of the amounts so ascertained agree with the total of items (1) to (4) shown under Particulars of closing balances” at foot of the Head office summary and with the closing balance shown in Treasurer‘s cash Book. The Postmaster should also verify cheques forming part of the Cash balance of his/her office with reference to the entries in the Register of Cheques received and cleared (Form ACG.28) and initial the relevant entries in the Register in token of verification.

As a part of the cash and postage stamps and stationery are advanced to the official in charge of the night post offices with the extended working hours cash and postage stamps and stationery shown in the cash balance of the Post Office will include the advance made to the Post office for transactions in the extended hours. After the verification of these cash balances the Postmaster will supply sufficient amount of cash and stamps and stationery to the official incharge during the extended hours and obtain his signature for the total amount in the Head Office Summary.

As the daily accounts of the Post Office are closed before the actual closing of the night Post Offices, the transactions of the money order department upto 4 PM. only will be included in the accounts for the day. Accounts relating to issue and payment of Telegraphic Money orders, payment of British Postal Orders and sale and payment of Indian Postal orders etc. after that will be shown in a subsidiary account as mentioned in Rule 47 and brought to account on the following day. These accounts will not be verified by the Postmaster on that day but will be verified by him on the following day along with the subsidiary account and relevant vouchers and documents, and brought to account on that day.

Note 1: It should be distinctly understood, that the existence of the contract system under which the Treasurer work in some post office is done by the Contractor or his agent does not absolve the Postmaster from any of his duties or checks mentioned in the rules. Note2: In large offices in which two safes are kept it will not be necessary for the Head Postmaster to count the contents of both safes daily. It will be sufficient if he counts the contents of the safe from which transactions have been carried on during the day and satisfies him self that the contents of the reserve safe have not been tampered with. The contents of both safes must be counted on the last working day of every week.

Note 3:- In order to facilitate the work of verification by the Head of office and inspecting officers, as also to have an authentic record of daily stamp balances. Head Post Offices, selection grade Sub officers and other offices where the authorised stamp balance is above Rs. 500 will maintain a register in ACG.85 showing in detail the balances of postages stamps (including Reply-coupons, post cards, Envelopes etc.), of each denomination forming part of the cash balance. The register will be filled in daily by the Treasurer or Assistant Treasurer at the close of each day and verified by the Head of the office by actual count of the stamps in hand. The latter will tick off each items so verified and initial the register in token of having done so. In the case of offices where a reserve safe is also kept, a similar register for the stamps kept in it will be maintained separately and the total value of stamps shown therein will be brought forward and shown in lump in the register relating to the current safe.

Note 4: in the case of presidency Post offices, the duty of verifying the cash balance of the office may be transferred to any other officer with the sanction of the Director General of Postal Services [see Rule 72(1) of the Posts and Telegraphs Manual Volume VIII]. On the last working day of each month however, the entire cash balance should be verified personally by the Presidency Postmaster and the correctness of the accounts tested in the manner prescribed in clauses (2) to (38) of this Rule.

Note 5:- The following procedure should be observed for the disposal of unused loose service postage stamps and stationery and revenue stamps found on counters of Post Office or in letter

boxes.
	(i)	Such stamps and stationery will be kept out of the accounts of the Post office but
		retained at the Post office till the end of the month following that in which they
		were found.
	(ii)	If the owner submits his claim within this period and is able to establish his claim
		the Post Office will return the stamps and stationery to him, and
	(iii)	Where no claims is received by the post office within this period, or claims made
		could not be established, the stamps and stationery will be credited in the
		accounts of Post Office as UCR.

The Postmaster will maintain a subsidiary register through which the disposal of such service stamp and stationery and revenue stamps shall be watched. So long as these stamps (including stationery) remain in the custody of Post office, their total value as per register should be shown under item ‘C’ of the Memo of sums out of account in the Head Office Summary (Form No. ACG.1).

Sub office which deal with Treasuries/Banks direct will follow the same procedure as that observed by Head offices with the exception that so long as those stamps and stationery remain in the custody of the sub offices their total value as per subsidiary register should be shown in the sub office account as out of account.

Note 6;- In the case of the Presidency Post Offices, the delegation of the work of verifying cash balance or of writing up and signing the Postmaster’s balance sheet (vide Rule 43, Note 2), on days other than the last day of the month shall, in no way, relieve the presidency Postmaster from his responsibilities as the Head of office and he should satisfy himself/herself in any way he/she thinks best, such as by occasional surprise checks or otherwise that the responsibilities are effectively discharged. This responsibility will extend not only to the security of cash balance, stamps and other valuable but also to the correctness of the prescribed accounts and returns and punctuality of their submission.

The deputy Presidency Postmaster or such other officer to whom such work is duly delegated shall as the Presidency Postmaster’s delegate and representative remain primarily responsible to the Presidency Postmaster for the delegated duties.

(2)

Undisbursed pay in deposit:-Every evening before the office is closed, the Head Postmaster should refer to Head ‘A’ of the memorandum of sums out of account in the Head Office Summary, showing the balance of undisbursed pay and allowances in depot, and if any amount shown under this item he should satisfy himself that a corresponding amount is held in cash.

(3)

Miscellaneous sums in deposit :-Every evening before the office is closed, the Head Postmaster should refer to heads ‘B’ and ‘C’ of the memorandum of sums out of account in the Head Office Summary, and if any amounts are shown under those heads, he should satisfy himself that the corresponding amounts are held in cash. It is also the responsibility of the Head Postmaster to see that the amounts shown as ‘out of account’ under these heads are correct by referring to the subsidiary registers.

(4)

Indian Postal Orders :_ Every evening before the office is closed, the Head Postmaster should refer to the memorandum in the Head Office Summary showing the aggregate balance of Indian Postal Orders held unsold and satisfy himself that the stock is correct. The aggregate balance shown in the Head office summary should further be verified by comparison with the balance in the stock book.

Note 1:- For daily verification, it will be necessary to count only the Indian Postal orders kept out for current use , the number held in reserve being calculated by a reference to the memoranda with which the bundles are labeled.

Note 2:- After the verification of the daily stock of unsold Indian Postal Orders, the Postmaster will arrange for the supply of sufficient number of Indian Postal Orders of all denominations necessary for sale during the extended hours and obtain the signature of the Postal Assistant concerned in the stock book.

(5)

Unpaid articles in deposit:-Every evening, before the office is closed, the Head Postmaster should calculate the postage due on the articles of the letter mail in deposit and satisfy himself that the amount so ascertained corresponds with the details of balance “Postage due on articles actually in deposit” of the unpaid postage accounts.

(6)

Letter Postage- Comparison of letter potage account with Unpaid Postage Account:-The daily entries in the columns headed “ Total postage due on articles of the letter mail realised this day” and “balance realised in cash from each Postman etc, by the Treasurer in the Letter postage account should be compared with the daily entries for corresponding dates in the columns headed Postage due on articles received for delivery” and “Postage due on articles delivered from deposit” in the unspent postage account, respectively.

(7)

Check of deposit account:-The entries in columns headed “Postage due on articles redirected” and “Postage due on articles sent to the Returned letter office" ”in the unpaid postage Account should be examined to see whether they have been attested by the initial of the Sorting Assistant, and the Head Postmaster should see that the sum of the items shown under the head “Deposit of balance” of the unpaid postage account corresponds with the balance of the Unpaid Postage Account.

(8)

(a) Examination of Sub-office and Branch Office Accounts:-Comparison of Sub Office Summary with sub-office daily account and BO Summary with Branch office daily accounts. The Head Postmaster should examine all the daily accounts received from subordinate offices and satisfy himself/herself that they have been properly prepared and filled up, that there are no suspicious alterations or erasures in them, that the closing balances entered in them in works and figures agree, and that they have been properly disposed of and signed by the Sub Account Assistant. The Head Postmaster should compare the balances (as entered in the Daily Accounts in words by the Subordinate offices) with the balances shown against them in the Sub office and Branch office summaries. He should also compare the balances in the Branch office summary shown against village postman with the amounts in word acknowledged by them.

(b)

If any suspicious alterations or erasures be noticed in the daily Account, the Head Postmaster must at once enquire into the daily account.

(c)

The Head Postmaster should by comparison of a sufficient number of the entries in the Daily accounts with those in the Sub office or Branch office Summary, satisfy himself that the Daily Accounts have been correctly copied into the Sub-office or Branch Office Summary. The Head Postmaster should then sign the Daily Accounts in the place provided after writing on them such orders and instructions as he/she may consider necessary. Note 1:- In the case of any difference between the closing balance (entered in words) of a Daily Account of a subordinate office and the balance shown in the Sub-office or Branch office summary against that office, the Head Postmaster should immediately enquire into the matter and if the difference is due to any error in the daily Account he/she will be held personally responsible for having it set right.

Note 2:- When examining the Daily Account of Sub-Offices that are received on the last working day of a month other than the month of March, the Postmaster should see that they bear an impression of the month-stamp for the next month in the right hand top corner, just below the impression of the Sub-office date-stamp.

Note 3:- Head of circles may delegate the personal duties of Postmasters prescribed under this clause to Deputy and Assistant Postmaster as the case may be in all Gr.A & Gr.B Head Offices provided the Postmaster concerned is unable to carry out all the personal duties entrusted to him/her.

(9) Examination of aggregate totals of balances of Sub-office Summary and of Branch office Summary:-Every day the Head Postmaster should verify the aggregate total of the balances shown against sub-office in the sub-office summary; he/she should also verify the aggregate total of the balances shown against Branch Offices and village postmen in Branch Office Summary. He/she will be held responsible that the net balances in all the sub-offices and Branch offices as shown at the foot of the column 36 and column in 28 the Sub-office summary, respectively, are correctly transferred to his/her balance sheet.

Note:-Head of circle may delegate the personal duties of Gr.A/ Gr.B Postmaster prescribed under this clause to Deputy or Assistant Postmaster as the case may be in all Gr. ‘A’& Gr. ‘B’ head office provided the Postmaster concerned is unable to carry out the personal duties entrusted to him/her.

10(a) Check of postage and cash including stamps in transit:-The Head Postmaster must every day verify each item of postage in transit shown against each sub-office in sub-office summary and against each Branch Office in the Branch Office summary by a comparison with the original copies of Sub office slips or Branch Office slips on record. He/She should satisfy himself/herself by the examination of a few sub office and Branch Office daily account selected at random that the amounts of postage shown as in transit in the Sub-office and Branch Office summaries are duly acknowledged in the Daily accounts. He/she should also personally enter in the prescribed columns of the Sub-office and Branch Office Summaries the amount of cash (including stamps ) in transit between the Head office and a Sub ordinate office or between the Sub-office under the head Office. The Head Postmaster will be responsible that the details of cash (including stamps ) in transit are correctly entered by him/her in column 42 of the sub-office summary and in column 33 of the Branch Office Summary. When an item relating to a remittance in transit is adjusted, he should place his/her initials against the latest entry of the item in the Sub office or Branch Office Summary. He/She will be personally responsible that the amount representing the total of postage, cash and stamps in transit in the Sub-office summary and that in the Branch Office Summary are correctly transferred to his/her balance sheet.

(b) The Head Postmaster is personally responsible to see that each item of cash in transit is duly acknowledged.

Note: Head of circle may delegate the personal duties of Postmaster prescribed under this clause to Deputy or Assistant Postmaster as the case may be in all Cr.A/ Gr.B Head offices provided the Postmaster concerned is unable to carry out all the personal duties entrusted to him.

1. Deleted.
2. Comparison of sub-office summary and Branch Office Summary with journal of British Postal Orders and Irish Postal Orders paid:- The Head Postmaster should compare the daily totals of the columns headed “British Postal Orders paid” in the Sub office summary with the daily totals of Sub-office transactions in the journals of British Postal Orders paid. He/She should also compare the daily totals of the columns British Postal Orders paid’ in the Branch Office summary, with the daily totals of Branch Office transactions in the journals British Postal

Orders paid. A similar comparison should also be made by the Head Post master in respect of Irish Postal orders paid by Sub office.

12(a)Comparison of sub-office summary with Journal of Indian Postal Orders sold and paid: The Head Postmaster should compare the daily totals of the columns headed “Indian Postal Orders sold” and Indian Postal Orders paid” in the sub-office summary with the daily total of Sub-office transactions in the journals of Indian Postal Orders sold and Indian Postal Orders paid respectively.

13.Comparison of sub-office summary and Branch Office Summary with Savings Bank Journals. The Head Postmaster should compare the daily totals of the columns headed “Savings Bank deposit and Savings Bank Withdrawals” in the Sub-office and Branch Office Summaries with the daily totals of the corresponding transactions relating to Sub and Branch Office in the Savings Bank journal.

14.Comparison of Sub–office Summary and Branch Office summary with Post office certificates lists:- The Head Postmaster should compare the daily totals of the columns headed “purchase of National Savings Certificates” and Discharge of Cash, National Savings Certificates” in the Sub-office and Branch Office summaries with the daily totals of the corresponding transactions relating to sub and Branch Office in the Post office certificates lists.

15.Comparison of Branch Office and sub-office summary with journals of money orders issued and paid. The head Postmaster should verify the total of the Branch Office and group in the journal of money order issued and compare the total with the corresponding entries in the Branch Office and sub-office summary. He should similarly verify the totals of the Branch Office and Sub-office groups in the several journals of money orders paid and see that these have been correctly posted in the appropriate columns of the compilation of daily totals of money orders paid and compare the aggregate of these totals on the comparison with the corresponding entries in the Branch Office and sub-office summaries.

16.Head office Summary-comparison of Head office Summary with letter Postage Account:- The Head Postmaster should compare the entry against the item “Postage realised on articles of letter mail delivered” in the Head Office Summary with the daily total of the column headed Balance realised in Cash form each Postman by the Treasurer ” in the unpaid postage Account.

17.Comparison of Head office Summary with journals of British Postal Orders and Irish Postal Orders paid and Indian Postal Orders sold and paid:-The Head Postmaster should compare the entries against the item ‘Indian Postal Orders sold’ in the Head office Summary with the daily total of the Head office transactions in the journal of Indian Postal Orders sold. He should similarly compare the entries against the items British Postal Orders paid, Indian Postal Orders paid and Irish Postal Orders paid” in Head office Summary with the daily total of the Head office transactions in the journals of British Postal Orders paid and Indian Postal Orders paid.

Note:-in carrying out this check and that prescribed in next two clauses, the British Postal orders transactions of the Branch Office in account with the Head Office should be excluded. 18.Comparison of Head Office Summary with Savings Bank Journals:- The Head Postmaster should compare the entries against the items savings Bank deposits and withdrawals in the Head Office Summary with the daily totals of the corresponding Head office Transactions in the savings bank journals.

19.Comparison of Head Office Summary with Cash/National Saving certificate journals-

The Head Postmaster should compare the entries against the items “Purchase of National Saving Certificates” and “Discharge of Cash/National Saving certificates” as the case may be in the Head office Summary with the daily totals of the corresponding Head office transactions in the Cash/ National Saving Certificate Journals. 20.Comparison of Head office Summary with Treasurer Pass Book- The Head Postmaster should compare the entries in the Head Office Summary against the entries “Drawn from Treasury ” and Cash paid into Treasury ” with the entries, relating to drawings and remittances made by the Head Office, in Treasurer Pass book or books if more than one pass book is kept by the Head office.

21.Comparison of Head Office Summary with Journals of money orders issued and paid:

The Head Postmaster should compare every day the Head office total in the Head office journals of money issued with the corresponding entry in the Head office Summary. He should also see that the Head Office totals in the several Head office journals of money orders paid have been correctly posted in the appropriate columns of the compilation of daily totals of money orders paid, and compare the aggregate of these totals in the compilation with the corresponding entry in the Head Office Summary. 22.Comparison of head office Summary with Schedule of Receipt and payments:-The Head Postmaster should compare the entries in the Head Office Summary against the items listed below :

(i)

Transfers of cash from other Head offices,

(ii)

Unclassified receipts,

(iii) Bills paid,.

(iv)

Transfers of cash to other Head offices,

(v)

Unclassified payments,

(vi)

Delete

(vii) Payments to Head Record Clerks of Railway Mail Service,

(viii) Receipts and payment on account of Postal Life Insurance and RPLI,

(ix)

Customs Duty and other charges realized in cash on Inward Foreign parcels or articles received by Foreign letter mail,

(x)

Work charges, and

(xi) Commission paid to authorised agents on sale of PO certificates, 22A. Deleted.

23.Head office Cash Book and Postmaster’s Balance Sheet:- Comparison of Head office Cash Book with unpaid postage Account:- The Head Postmaster should see that the daily entry in the column head “Total postage on articles of the letter mail received this day “in the unpaid postage Account corresponds with the entry against the items unpaid Postage”in column 2 of the Head Office Cash Book.

24.Comparison of Head Office, Sub office and Branch Office Summaries with Head Office Cash Book:- The Head Postmaster should compare the totals of the different columns under head Receipt and Payments in the Head Office Sub-office Branch Office Summaries with the corresponding totals in the Head Office Cash Book. 25.Comparison of Head Office Cash Book with Schedules of Receipts and Payments:- The Head Postmaster should compare the totals against the following items in columns 5 and 12 of the Head Office Cash Book, viz.

(1)

Transfers from other Head offices,

(2)

Deleted.

(3)

Receipts on account of Life Insurance, (4)unclassified receipts, (5)Customs Duty and other charges realised in cash on inward Foreign parcels and articles of Foreign letter mail,

(6)Bills paid,

(7)Transfers to other Head Offices,

(8) Deleted

(9)Payments on account of Life Insurance,

(10)Payment to Head Record Clerks of Railway Mail Service,

(11)Unclassified payments, (11-A) L.I. Premia collected and paid,- (to be checked) 12.Commission paid to authorised agents on sale of PO certificates, with the corresponding totals for the day in the appropriate schedules of receipts and payments, and 13.Work charges.

26.Comparison of Head Office Cash Book with Treasury / Bank pass book:- The Head Postmaster should compare the aggregate totals in Head Office Cash Book against the items “Drawn from Treasury “ and Remitted to Treasury ” with the corresponding daily totals in the Treasury passbook, or if more than one pass-book is kept by the head office, with the sum of the daily totals of (1) drawings and (2) remittances of all the pass-books. 27.Comparison of Head Office Cash Book with journals of British/Irish Postal Orders paid:The Head Postmaster should compare the aggregate daily total of the Head Sub-office and Branch Office transactions in the journal of British Postal Orders paid with the aggregate total against the time “British Postal Orders paid” in the Head Office Cash Book. A similar comparison should be made by the Head Postmaster in respect of Irish Postal Orders paid.

27-A).Comparison of Head Office Cash Book with journals of Indian Postal Orders sold and paid:- The head Postmaster should compare the aggregate daily total of the head office and Sub-office, transactions in the journal of Indian Postal Orders sold with the aggregate total in the Head Office Cash Book against the item “Indian Postal Orders sold”. He should also compare the aggregate daily total of Head office and Sub-office transactions in the journal of Indian Postal Orders paid n Head Office Cash Book. The aggregate totals of the journals of Indian Postal Orders sold and Indian Postal Orders paid and the aggregate totals in Head Office Cash Book should also be verified.

28.Check of entries against items Savings Bank Deposits and withdrawals in Head Office Cash Book:- The Head Postmaster should compare the aggregate totals in the Head Office Cash Book against the items Savings Bank deposits and withdrawals with the aggregate totals of all the corresponding transactions in the Savings Bank journal. The aggregate totals of the journal should also be verified.

29.Check of entries against items purchase of National Savings Certificates and Discharge of Cash/National Savings Certificates in Head Office Cash Book:- The Head Postmaster should compare the aggregate totals in the Head Office Cash Book against the items “Purchase of National Saving Certificates” and Discharge of Cash /National Saving Certificates” with the aggregate totals of all the corresponding transactions in the Cash /National Saving Certificate journals. The aggregate totals of the journal should also be verified.

1. Check of balance in Postmaster’s Balance Sheet:- The Head Postmaster should compare the balances shown in his balance sheet as due from subordinate offices and village postmen and the net balance of cash and stamps in his/her own office with the corresponding entries in the Head office, Sub-office and Branch Office summaries. He/she should also compare the entries in his balance sheet showing the total postage, cash and stamps in transit with the corresponding entries in the Sub-office and Branch Office summaries. After he/she has worked out his/her balance sheet and satisfied himself/herself that the balances shown in the balance sheet agree with the corresponding entries in the Head office, Sub-office and BO Summaries, he/she should sign the certificate at the foot of the balance sheet.
2. Note 1:- The Head Postmaster must clearly understand that the signing of the certificate is not a matter of mere routine and that he will be held personally responsible for any errors that may be brought to light after he has once affixed his signature to the certificate. Note 2:- In every case the Head Postmaster should personally prepare the balance sheet. He/she will be fully responsible for the correctness of the entries therein made as well as various totals in the H.O.Cash Book. Note3:- See also note below clause (b) to Rule 43.
1. Check of Schedules of receipts and payments- The Head Postmaster should check the entries in the schedules of receipts and payments in the following manner:-

(a)

Transfers from other Head offices- The amount shown in the schedule remittances received from other head office should be compared with the remittance advices on file.

(b)

Transfers from other Head offices- The amount shown in the schedule remittances made to other head office should be compared with (i) the counterfoils of the remittances advices of the date of remittance, and (ii) the remittance acknowledgements when received.

(c)

Customs Duty and other Charges realised in Cash on Inward Foreign parcels or articles received by Foreign letter Mail- The entries in these schedules should be compared with the corresponding parcel receipts or assessment memoranda as the case may be.

(d)

Bills paid:-

(e)

Payment on account of Postal Life Insurance and RPLI,

(f)

deleted

(g)

Payments to Head Record officer of the Railway Mail service.

(h)

Payment of void money orders;- The entries in the schedules of void money orders paid should be compared with the corresponding paid orders. It should be seen that the totals of the Schedules of the foreign Postal Accounts Office have been correctly Summarised in that of the Home Postal Accounts Office and the total of all the different schedules therein agrees with the charges in the schedule of unclassified payment.

(i)

Unclassified payments:- its should be seen that the daily totals of the separate schedules relating to payment on account of void money orders,. Etc., have been correctly transferred to the schedule of unclassified payments.

(j)

Work charges:- The amount of each bill paid should be compared with its entry in the schedule Docket in Form ACE.58,. The totals of the items posted therein should agree with the charge in Head Office Cash Book.

(k)

Commission paid to authorised agents on sale of PO Certificates:- the entries in the schedule should be compared with the corresponding vouchers.

(l)

Schedules of LI Premia paid and consolidation of recoveries of premium:- This should be compared with the journal LI Premia.

1. Treasurer’s Cash Book:-The Head Postmaster should see that all sums (including stamps) actually received and paid by the Treasurer or Assistant Treasurer, wherever one is employed independently of the Treasurer are entered by him in his cash book that all receipts and payments are recorded in strict accordance with the instructions contained in Rule 31 to 38 that the total of the entries for the day on both sides of the Treasurer ’s Cash Book agree; and that the closing balance is written in words.
2. Miscellaneous Examination of Stock book of saleable Publications:-The Head Postmaster should see that the amount realised by sale of Publications and books of forms etc. have correctly been credited in the accounts of the day.
3. Examination of acquittance rolls -All acquittance rolls of pay and allowances paid at the Head Office and the subordinate office within its jurisdiction should be carefully, examined by the Head Postmaster in order to see (I) that they have been signed by the actual payees, and

(ii) that for every payment exceeding Rs. 5000(except in the case of payments made at a place where the Indian Stamp Act is not in force), the signature of the payee has been taken across and adhesive revenue stamp of the value of Re. one and the stamp has been defaced with the date-stamp.

36. Check of memorandum of disbursement of pay and travelling allowances :

(a)

The Head Postmaster should check the correctness of the entries in the memorandum of disbursement of pay and travelling allowances by comparison with the amounts shown as disbursed in the acquittance roll and in the Overseer’s receipt for pay and road establishments on record.

(b)

On the last day of the month, the Head Postmaster should verify the totals of the money columns of the memorandum; and should compare the total amount for the month shown therein as actually disbursed with the total amount for the month charged to bills paid on account of the Post office establishment and general travelling allowance bills in the accounts of the Head Office. If there is any difference, the Head Postmaster should see that it is accounted for by the difference between the amount of undisbursed pay and travelling allowances of the previous month, credited by deduction from the post Office establishment bill and the general travelling allowance bills on which the payments were made in the current month and the amount originally drawn for payment in the

current month by remaining undisbursed, to be credited by deduction from the next establishment bill and general travelling allowance bill.

37. Account of postage with Postmen and village Postmen;

a) The Head Postmaster should every day satisfy himself that all the postmen have placed their signatures in the postmen Postage Account for the postage due on articles of the letter mail made over to them and that the amounts have been entered by them in words and figures.

b) he/she should also see –

i) that the postmen and village postmen-pay over the cash collected by them on account of unpaid postage to the Treasurer;

ii) that the postmen and village postmen – pay over the cash collected by them on account of parcel postage and customs duty, with the relative postal fee, to the Treasurer or other PAs appointed to receive such collections;

iii) that the initials of the Treasurer or other PAs ( in the case of collections on account of parcel postage and customs duty, with the relative postal fee) are entered in the unpaid postage abstract or Postmen’s Book for all such amounts received from Postmen and in the village Postmen’s registers for all such amounts received from Village postmen.

38. Adjustment of accounts of postage:-The Head Postmaster should satisfy himself that the accounts of postage with Postmen are adjusted daily and with village Postmen on their return to the office. He will be held personally responsible that running accounts are not kept with postmen and village postmen.

Correction of Errors

66. When it is considered necessary to make any alteration in the figures of a cash account or other return already submitted to the Postal Accounts Office, it should be promptly reported by a letter; Postmasters should refrain from sending revised accounts of any kind unless they are expressly asked for.

Note:-A report of an error requiring amendment should be as concise and clear as possible, and should be sent forward as soon the mistake is discovered. It gives very little trouble to rectify a mistake clearly and frankly reported; but on the other hand considerable trouble is experienced when a report is withheld and a revised account is sent without explanation.

Refund of postage, etc., to the Public

1. The powers of sanctioning refund of postage etc. to members of the public are detailed in the Schedule of Financial powers of officers of the Department of Posts.
2. Note:- Authorities entertaining claims for refund of postage (except in the case of articles addressed to a foreign country) should see that the claims are supported by the original cover or wrapper.
1. An enquiry fee at prescribed rate for each value payable article is levied on every complaint regarding the delivery of, or payment for, such articles. The complainant is required to affix postage stamps for the amount of the fee, on the letter of complaint. If the complaint is on enquiry, found to be well grounded, the fee realised is refunded to the complainant by a charge in the schedule of unclassified payments on the written authority of the Head Postmaster in whose jurisdiction the office of posting is. No voucher need be sent to the Postal Accounts office in support of the charge. The payee’s receipt should be filed with the papers relating to the enquiry.
2. Note :- Refunds of enquiry fees in respect of complaints on value payable articles may be made by a Sub-Postmaster authorised to deal independently with complaints.
1. Head Postmasters should maintain a register of Refunds (Form no. ACG.-27) sanctioned by them in which the particulars of all refunds sanctioned will be recorded from year to year. This will be opened to scrutiny by Inspecting Officers (both executive and Internal Check/ Audit) who by examination of available documents will be in a position to determine whether Postmasters are exercising a wise discretion in sanctioning the refunds.

Note:- The duty of maintaining the Register of Refunds may be delegated, wherever necessary, to the Dy. Presidency Postmaster or to the Deputy /Assistant Postmaster incharge of the Accounts Branch in the case of a Presidency Post Office or other Head offices respectively. Formal delegation of the powers should be made by the Head s of circles in the cases of the Presidency offices and by the SPOs in the case of other Head offices.

Refunds of Customs Duty

77. (I) The amount deposited by the sender of an outward foreign parcel at the time of posting in prepayment of customs duty and other charges leviable in the office of delivery on the contents thereof may be refunded to him on the authority of orders issued by the Postal Accounts Office to the Postmaster of the office of posting, in the following circumstances, viz.,:-

(a)

When no such charges are levied;

(b)

When a parcel is returned as undeliverable;

(c)

When a parcel is reported to be lost in transit;

(d)

When a parcel is destroyed in the country of destination on sanitary ground with the consent of the addressee.

(2)

when the charges levied are less than the amount deposited and difference will be refunded on the authority of similar orders issued by the Postal Accounts office.

(3)

These refunds should be charged in the Schedule of Unclassified Payments and supported by the payees receipts, the number and date of the authority being cited against the entry.

Note::- Fees “for service to be rendered by the Post office” credited in accounts in respect of parcels on which customs duty has been prepaid by the sender cannot be refunded. When, however, a mistake occurs through the fault of a post office official it is always open to the post master General concerned to recover the amount of the fees from the official at fault and to refund the same to the sender.

Refund of the value and commission of lost Indian Postal orders

78. Refunds of value and commission of lost Indian Postal Orders to the Postal Official or officials from whom the same were recovered in the first instance are sanctioned by the Head of the Circle subject to the conditions laid down in Rule 55/1 of the Posts and Telegraphs Manual Volume VIII.

Payment on account of International and Commonwealth Reply-Coupons.

79(a) Every reply-coupon presented for exchange with postage stamps should be carefully examined to see that it has not been cut, defaced, or mutilated, and satisfies the conditions laid down in the Post office Guide. If the coupon is found to be defective it should not be accepted.

(b)

If the coupon is found to be in order, it should be stamped with the date-stamp in the circular space provided for the purpose and a postage stamp, or stamps (as may be desired by the presenter), of the aggregate prescribed face value should be given to the person presenting the coupon in exchange of coupons in the country of purchase.

Note:-If, however, any international Reply Coupon bears, through mistake, the date-stamp impression of the office of issue in the wrong circular space, it should be accepted for exchange with postage stamps if there is no reason to doubt its genuineness. In this case the coupon should be impressed with the date stamp of the office exchanging the coupon in the circular space on its other side.

(c)

Reply coupons in exchange for which stamps have been given should be made over under receipt to the Treasurer for incorporation of their value, at prescribed rate in the case of Commonwealth coupons) each, in the accounts under the Head “Unclassified Payments.” The coupons should be submitted to the Postal Accounts Office in support of the charge in the Schedule of Unclassified Payments.

Note 1:- No objection should be raised to the acceptance of the International reply coupon which has been marked with a distinct perforation in such a manner as neither to destroy its text nor to interfere with the verification of its value, or has the selling price printed on it altered by the issuing administration either in manuscript or by means of the impression of a stamp, or has a serial number printed on it.

Note 2:- when authority is received from the Director of Accounts, Postal ,Kolkata to write off the value of a spoilt reply-coupon, the amount should be charged in the schedule of unclassified payments, the number and date of the authority being cited against the entry.

‘Payment to the international Bureau of the Universal Postal Union at Berne and the Asian-Pacific Postal Union at Manila’

80. In accordance with the provision of the general regulations of the Universal Postal union, payments on account of India’s share of expenses of the International Bureau of the Universal Postal Union at Bern, as reported by the Bureau in the statement of accounts embodied in its Annual Report, will be arranged by the Director General after obtaining a clearance of foreign exchange from the Ministry of Finance( Department of Economic Affairs) by purchasing a bank-draft through the postmaster, Sansad Marg Head Post Office, new Delhi. The cost of purchasing the bank-draft should be charged in the accounts of the Sansad Marg Head Post office, New Delhi, in the schedule of ‘unclassified payments’, the memorandum of cost furnished by the bank and the sanction of the competent authority for these expenses being submitted to the Postal Accounts office with the schedule in support of the charge. The Postal Accounts office shall book these expenses under Major Head 3201-60-01-Postal Services-1-Other Expenses-3-International Co-operative (1)-Contribution to Universal Postal Union. The letter received from the Bureau acknowledging receipt of the draft should, when received, be kept on record by the DGPS, New Delhi.

In accordance with the provisions of the Convention of the Asian-Pacific Postal Union, payments on account of India’s contribution of expenses of this Union, as reported by the Secretariat of Union, will similarly be arranged by the Director-General after obtaining a clearance of foreign exchange from the Ministry of Finance (Department of Economic Affairs) by purchasing a bank-draft through the Postmaster, Sansad Marg Head Post Office, New Delhi. The provision indicated in the preceding para will apply mutatis-mutandis in this case also.’

Payments of Fee to the Finger Print Bureau, Chennai.

81. The finger Print Bureau, Chennai may be paid a fee at prescribed rate for each expert opinion furnished by it to the Department of Posts.

Interest on Government Securities held in Trust

82. Interest on Government securities held in the safe custody of the Postal Accounts Office, Kolkatta on account of security deposits of Postal and Telegraph officers and contractors, are paid on the authority of the Director of Accounts, Postal, Kolkata,, to the person authorised to receive it. These payments are made by a charge in the accounts, the charge being supported by the original authority of the Director of Accounts and the payee’s receipt. If the interest has to be credited to a Security Deposit Account in the Savings Bank, there is no objection to the order being endorsed. “ Pay to A.B. by credit to his security Deposit Account at the Post Office savings Bank”, and a note by the Postmaster that this has been done will be accepted by the Postal Accounts office in lieu of the payee’s receipt. The amount must, however, be charged as an “Unclassified Payment’” by transfer credit to the Security Deposit Account in the Savings Bank Journal.

Compensation for loss of or Damage to insured or Uninsured Registered Articles

83. When compensation , is paid at a post office for the loss of, or damage to, an insured or uninsured registered article the amount paid should be charged in the Schedule of Unclassified payments supported by the payee’s receipt and the sanction in original for payment.

Note :- The powers of the Heads of Circles/Regions to sanction the payment of compensation referred to in this Rule are given in the Schedule of Financial Powers of Officers of the Department of Posts.

Authority for payment

Pension payment order

88.(1) unless the Government order otherwise in case of any particular class of pensions or in the case of payment of provisional pensions b y Heads of Offices, payment of service pensions can be made only upon Pension Payment orders in Form No. DG(PA)-99(j) and 99(k) or DG(PA) 99(L) and 99(M) issued by the Directors of Accounts (Postal) to the Head Post Office at, or in the jurisdiction of which payment is desired by the pensioner.

(2)	Along with a pension Payment order, the Postal Accounts Office or CCA shall
forward :-
(i)	a specimen signature of the pensioner if he can sign his name in English, Hindi
	or the official regional language, otherwise, thumb or finger impressions of his left
	hand or where this is not possible due to physical incapacity, the thumb and
	finger impressions of his right hand, failing which his toe impressions, the
	specimen signature and thumb and finger or toe impressions being duly attested
	by the Head of the Office concerned or by some other responsible person, and
(ii)	an attested copy of the pensioner’s photograph and in case of Government
	Servants governed by the Family Pension Scheme for Central Government
	employees, 1964, of his wife or her husband also, as the case may be, in
	passport size except in the case purdanashin ladies, persons in receipt of family
	pensions granted under the Wound and Extra-ordinary Pensions Rules and the
	liberlised	Pension	Rules	and	any	other	person	specially	exempted	by
	Government.
Exception:	Deleted.

Note:-Each pension payment order will be accompanied by Form No. Pension-7, in tended to be delivered by the disbursing officer to the pensioner concerned for use as a Wallet for the pensioner’s half of the Pension payment order.

89(I ) On receipt of pension payment Order in a Head Post Office, Postmaster’s half of the order shall be kept in separate files, one for each class of pension (service pension / Family pension etc.) prominently marking in red ink. These files may be kept in the personal custody of the Postmaster in such a manner that pensioners shall not have access thereto. Note.-Separate files should be opened in respect of Pension Payment Order issued by the Postal Accounts Officers and the CCA.

(2)(a) When a pension is to be paid at Sub (or Branch) Post Office, the Head Postmaster shall prepare a copy of the Postmaster’s half of the Pension Payment Order and endorse there on ‘made payable at Sub (or Branch) Post Office with effect from -----------------------‘, a similar endorsement being attested on the original of the Postmaster’s half of the Pension Payment Order. The endorsed copy of the order shall then be forwarded to the Sub (or Branch) office concerned together with pensioner’s half of the order and the other documents received from the Postal Accounts Office or CCA mentioned in rule 88(2).

(b)

On receipt of the Pension Payment Orders in Sub (or Branch) Post Office, the Postmaster shall paste the copy of the order duly endorsed by the Head Postmaster, as indicated in sub rule

(1)

above.

90. On receipt of the Pension Payment Order and the documents mentioned in rule 88(2), the disbursing officer shall paste the documents on his half (or the duly endorsed copy) of the Pension Payment Order. The pensioner’s half of the order shall be made over, under receipt, to the pensioner after proper identification when he appears to receive his pension for the first time. The specimen signature or the thumb impression as the case may be, of the pensioner shall be taken, where necessary, in the space provided for the purpose in the Disburser’s portion of the Pension Payment Order.

Note 1. – When payment is to be made through a guardian, his personal marks shall be noted on both halves of the order at the time of first payment. The particulars f the guardianship certificate mentioned in rule 107 shall also be noted.

Note 2. – The photograph of the pensioner should be pasted on the right hand corner of the Postmaster’s half of the Pension Payment Order by the Disbursing Officer.

1. When a pensioner is specially exempted from personal appearance, the fact shall be noted by the disbursing officer on his Pension Payment Order, and in all cases of non-appearance of a pensioner, a note shall be made on the Pension Payment Order of the form in which proof was given, within each year, of the pensioner’s continued existence, e.g., “appeared in person on ____________ ___” and the initials of the disbursing officer or of the officer verifying the fact shall be put against the note.
2. Head Postmasters are authorized to renew Pension Payment Orders without reference to the Postal Accounts Office or Circle Telecom Accounts Office in cases in which pensioner’s half is lost, worn or torn, or the entries on the reverse of either the pensioner’s or the disburser’s half are completely filled up. The renewed Pension Payment Orders shall bear the old number, date and facsimile of signature of the issuing officer, and the old ones, if available, shall be retained by the Postmaster for three years and then destroyed. A note of the issue of the renewed Pension Payment Order shall be made in the “Remarks” column of the Register of Pension Payment Orders.
3. On the renewal of a Pension Payment Order, the portion of the Original order containing the specimen of the pensioner’s signature, or his thumb impressions, as the case may be, and the copy of his photograph, where it is kept, shall be cut off from the old and pasted on the renewed Pension Payment Order, before the latter is signed by the Head Postmaster.
4. If both halves of a PPO are reported lost in transit due to floods etc., before commencing payment, the Directors / Dy. Director of Accounts (Postal)/ GM(PAF)/ CCA will issue a duplicate PPO which would be prominently marked as “Duplicate – No payment to be made against original PPO”. A note to this effect will also be kept by him against the relevant entry in the Register of PPOs issued and before forwarding the duplicate PPO (both halves) to the Disbursing Officer. Before commencing payment, the following further action will be taken by the Disbursing Officer :-

(a)

It will be verified from the Register of PPOS (Pension-2) that the payment has not already been made to the pensioner on the basis of original PPO.

(b)

A confirmation will be obtained from the pensioner and kept on record that he has not already received any payment against the original PPO he will also furnish an undertaking that he will surrender to the Disbursing Officer the original PPO if traced out later, and will not claim any payment on its strength.

First payment of pension against the duplicate PPO shall in no case be authorized at an office other than the one mentioned in the original PPO.

95(a). In commutation cases, the GM(PAF)/Director (Postal) or the CCA/Joint CCA will issue authority for payment of the commuted value of the portion of the pension commuted alongwith a communication intimating the date of communication and the reduced amount of pension to be payable with effect from the date of commutation. The revised pension payable after commutation and the date form which it is payable will be noted on both the halves of the Pension Payment Order by the disbursing officer under his attestation quoting the Director / Dy. Director of Accounts (Postal) or the Circle Accountant, Telecom. Accounts letter as authority under intimation to him. After the commuted value is paid, the voucher for the commuted value will be sent to the Director / Dy. Director of Accounts (Postal) in a separate schedule. Payments of pension from the date of commutation will be made at the revised rate based on the amended pension payment orders.

95(b) Restoration of commuted value of Pension will be authorized by Head Postmasters based on corresponding provisions contained in CCS (Commutation of Pension) Rules,1981.

Register of Pension Payment Orders

1. The Postmaster will keep a register in From No. Pension-2 of the Pension Payment Orders received by him. This register will serve as an index to the files of orders referred to in rule-89. After seeing that a new order is correctly entered in this register, the Postmaster will put his initial in the column of “Name of Pensioner”, and rule a red ink line across the page below the entry. The column of remarks will be blank as long as the order of payment is in force; but when it is renewed under Rule 92 or when both portions are returned due to death or transfer or otherwise, which causes strike it permanently of the list of pension under his payment, a note of issue of the renewed Pension Payment Order / or the date and cause of return should be entered in the black ink under the Postmaster’s initials.
2. Exception – The duties of the Postmaster prescribed in rules 89, 90 and 96 may be performed in the Presidency Post Offices, by the Deputy Postmaster or an Assistant Postmaster an in Group A & Group B Head Offices by the Deputy Postmaster.
1. On receipt of an intimation about the death of a pensioner, prompt action shall be taken to record the fact in the register and on the disburser’s half (or the duly endorsed copy thereof) of the Pension Payment Order. In the case of pensioners whose pensions are paid by money order the fact shall also be recorded on the pensioner’s half of the Pension Payment Order.
2. Pensions which are not granted for life but are subject to special conditions, e.g., when they are to ceased on marriage, or at a given age, or under other specified circumstances, shall not be entered in the same register with other pensions, but shall be recorded in special registers to be kept for the purpose. All Pension Payment Order of such pensions will bear the letter “S” in addition to the number.

Additional columns shall be opened in such registers to show clearly and precisely the special limitations and conditions attached to each pension of this category.

98 (A) Family Pension which are to be granted for life in respect of dependant parents mentally retarded dependants, physically handicap etc should be entered in separate register. (Vide Order No ------------------------------------------ ------------------dated-------------------)

Manner of Payment

Due Date

1. Pension fixed at monthly rates are payable monthly on or after the last working day of the month except pension payment for the month of March which shall be paid on first workinf day of April. (Authority No GOI department of Pen and Pen welfare- notification under 43/4/92-T 7 PW (G) Dated 27-11-9-1992) Explanations: For the purpose of this Rule, the Working day shall have the same meaning as given in the Explanation below Rule 216 of P&T Manual Volume-I.
2. Provided that when there is a variation in the rate of a pension consequent on the disbursement of the commuted value of a portion thereof, pension for the broken part of the month at the original rate may be paid before the end of the month.
1. Deleted.

Payment of Claims

1. Save as hereinafter provided and except in the case of provisional pensions payable through Head of Offices, a pensioner must take payment in person after identification by comparison with the Pension Payment Order.
2. Note.- The disbursement of provisional pension drawn by the Head of Office shall be made in the same manner in which Pay and allowances are disbursed by him.
1. A pensioner specially exempted by the orders of competent authority from personal appearance, a female pensioner not accustomed to appear in public, or a pensioner who is unable to appear in consequence of bodily illness or infirmity, may received his or her pension through a representative upon the production of a life certificate signed by a responsible Government Officer or by some other well known and trustworthy person.
2. A pensioner who produces a life certificate signed by any person specified hereunder is exempted from personal appearance :

(i)	a person exercising the powers of a Magistrate under the Criminal Procedure Code;
(ii)	a Registrar or Sub-Registrar appointed under the Indian Registration Act;
(iii)	a Group A or B Government servant;
(iv)	a police officer not below the rank of sub-Inspector-in-charge of a police station;
(v)	a Postmaster, a departmental Sub-Postmaster or an Inspector of Post Offices;
(vi)	a Class I Officer of the Reserve Bank of India, an officer (including Grade II officer of
	the State Bank of India or of its subsidiary;
(vii)	a pensioned officer who, before retirement, exercised the powers of a Magistrate;
(viii)	a Justice of Peace;
(ix)	a Block Development Officer, Munsif, Tehsildar or Naib Tehsildar;
(x)	a head of a Village Panchayat, Gram Panchayat or an Executive Committee of a
	Village. ( to be verified)
In the	case	of a pensioner drawing his pension through	a	public sector bank, the life

certificate may be signed by an officer of a public sector bank. In the case of a pensioner residing abroad and drawing his pension through any other bank included in the Second

Schedule to the Reserve Bank of India Act, 1934, the life certificate may be signed by an officer of that bank.

A pensioner not resident in India in respect of whom his duly authorized agent produces a life certificate signed by a Magistrate, a Notary, a Banker or a Diplomatic Representative of India is exempted from personal appearance.

1. A pensioner not resident in India may draw his pension in India, through a duly authorized agent, possessing a legally valid power of attorney, who must produce a life certificate on each occasion, unless the duly authorized agent has executed an indemnity bond to refund overpayments in which case he has to produce the life certificate at least once a year.
2. A pensioner of any description resident in India is exempted from personal appearance if he draws his pension through an agent who has executed a bond to refund overpayments and produce at least once a year a life certificate signed by a person authorized under rule 103 to sign such certificates.
3. The pension of a person drawing his pension through an authorized agent who has executed a bond to refund overpayment, shall not be paid on account of a period of more than a year after the date of the life certificate last received, and the disbursing officer shall be on the watch for authentic information of the death of any such pensioner, an on receipt thereof, shall promptly stop further payments.
4. When a pensioners is a minor, or is for any other reason incapable of managing his own affairs, and has not regularly appointed manager or guardian or when the guardian so appointed dies or forfeits the position of a guardian (as in the case of a widow on account of her remarriage) payments may be made to the person, who comes with the pensioner as the guardian for the first time, provided the same person produces a certificate from the Collector of the District or the Deputy Commissioners declaring him to the manager or guardian for the purpose of receiving, on behalf of the pensioner, pension due to him. The payment to the guardian shall be made in the same way as to the original pensioner, provided that sufficient proofs are forthcoming at the time of each payment, of the pensioner being alive and eligible to receive the pension for the period covered by the payment.

Note 1.- This certificate shall be kept on record with the disburser’s half of the Pension Payment Order.

Note 2.- Pension of a person who is certified by a Magistrate to be a lunatic should be paid in accordance with Section 95(1) of the Indian Lunacy Act (IV of 1912) which is reproduced below :-

Section 95(1) of Lunacy Act (IV of 1912)

95(1) When any sum is payable in respect of pay, pension, gratuity, or other similar allowance to any person by the Central Government or any Provincial Government and the person to whom the sum is payable is certified by a Magistrate to be a lunatic, the Government Officer under whose authority such sum would be payable if the payee were not a lunatic may pay so much of the said sum as the thinks fit to the person having charge of the lunatic, and may pay the surplus, if any, or such part thereof, as he thinks fit for the maintenance of such members of the lunatic’s family as are dependent on him for maintenance.

The term Government Officer’ referred to in the said Act should be interpreted to mean the authority competent to sanction the pension.

Forms of Pension Bills and connected certificates

108(1) Unless otherwise provided claims for payment of service pensions shall be presented on bills in Form No. Pension-5, a copy of which will be supplied by the disbursing Officer to each pensioner or his agent or representative. The bill must be duly receipted by the pensioner or by some other person authorized to give legal acquittance on his behalf, and if the pensioner can not sign his name, him thumb impression or, where this is not possible due to physical incapacity his great toe impression, the thumb or the great toe impression being duly attested by a well known and respectable person, shall be taken in the bill. In the case of service pensions payable at a Branch Post Office, the Pensioner’s receipt must be taken on the certificate of payment in From No. Pension-6.

Save as provided in Rule 114(2), the Pensioner’s half of the Pension Payment Order must invariably be presented with the bill. A pensioner desiring payment of his pension at a branch Post Office should present his bill and the pensioner’s half of Pension Payment Order three clear days before the end of the month to which it relates.

In the case of physically handicapped pensioners who are unable to sign or put their thumb/great tow impression and purdanashin ladies, quittance by seal mark attested by some well known and respectable person may be accepted in lieu of signature or thumb/great toe impressions.

Note.-Lepers, on account of the contagious nature of their disease may be paid their pensions, without being called upon to produce a Pension Payment Order or a bill. The disbursing officer should ask some one to fill up the pension bill form on which payment should be made at once. The bill should then be stamped and the disbursing officer should certify on it that the pension has been paid by him or before him the certificate being attested by an independent reliable witness.

(2) Claims for provisional pension sanctioned in respect of a retired Government Servant whose pay and allowance immediately before retirement were drawn on establishment pay bill shall be preferred by the head of office separately for each pensioner in form No. ACG.-108.

1. In cases, other than those specified in rules 104, 105 and 108(2), where the pensioner desired to draw pension through an agent or a representative nominated by him, a life certificate must accompany every pension claim for the month of June and December. The life certificate shall be signed by a person authorized under these rules to sign such certificates and must be dated not earlier than the last day of the month concerned.
2. When a pensioner draws his pension through an agent or representative, the claim must be supported by the written authority of the petitioner to pay the pension to the agent or the representative nominated by him to receive payment on his behalf. In such cases, the endorsement “Received payment” must be signed by the pensioner and separate receipt which need not be stamped shall be endorsed by the agent or the nominee as the case may be, in token of having actually received the payment.
3. Where the determination of a pension can not be fixed for a precise date, the pensioner’s bill must be accompanied by a certificate in From TR 39 duly signed by any of the authorities contemplated in Rule 103 Note.-“However in the case of a female pensioner whose pension is terminable on married / remarried shall be furnished on the body of every pension bill, except for the months of June and December. The pension bills, for June and December shall be supported by a declaration in Form FR-40 vide Rule 112 ibid.
4. “A declaration in Form TR 40 shall be obtained half yearly from all recipients of family pension whose pension is terminable on their marriage or remarriage. However, in the case of widow recipients, is certificate should be used with on their giving an undertaking that the pension would be drawn until remarriage which would be reported promptly to the paying authority. The

certificate there after be insisted upon only from (I) widower recipients of family pension and (II) female recipients if family pension terminable on marriage.

Every pension disbursing officer shall submit to the Accounting Authority concerned a statement showing particular and date of last payment of pensions in respect of the cases of failure to furnish the above declaration in the month of January and July.

113. A disbursing officer, will in case of death of pensioner governed by Rule 54 of Central Civil Services (Pension) Rules 1972, start paying family pension to the widow / widower on receipt of death certificate of the pensioner and the Application in Form TR – 40. For the grant of family pension to her/him, and he will also send an intimation in this regard to the Postal Accounts Office or CCA/Joint CCA in Form TR 40-B.

“Provisional Family Pension wherever payable through the Head Office, shall be drawn by the Head of Office in which the Government servant was serving immediately before his death, in Form ACG – 108 at the authorized office of disbursement at which the pay and allowances of the establishment are drawn by him.

In case a report about the death of a pensioner is first received from a source other than the widower/widow, the Disbursing officer, shall after satisfying himself about the correctness of the report, write to the widow (or), at the address given in the PPO, seeking compliance with the prescribed formalities, so that payment of family pension to the entitled person(s) is commenced early.

Note 1- The relevant provisions for the drawl and disbursement of provisional pensions to the pensioners by the Head of Office will apply mutatis mutandis for the drawl and disbursement of provisional family pension in terms of the above Rule by the Head of Office, wherever necessary.”

Note 2- Family pension or provisional family pension upto the limit of prescribed rate may at the request of the pensioner, be remitted to him by Postal service money order wef 1.1.1999 (Authority- DG (PO) Department of Posts new Delhi No 4-44/98-Pen/ PO Dated 21-5-99..

Checks to be applied by the Disbursing Officer

114. (1) On appearance of a pensioner claiming payment of pension, his personal marks shall be checked by the disbursing officer and the signature to the receipt shall be compared with the facsimile of the signature taken on the Disburser’s portion of the pension payment order. If the pensioner can not sign his name, his thumb / great toe impressions of the receipt shall be compared with the original impression taken on the order. In cases of doubt, payment may be made on the strength of the resemblance between the pensioner and his photograph, where one is pasted on the Disburser’s portion of the Pension Payment Order, pending final settlement of any question which may arise about identification marks, signature or finger impressions.

Note.-The Accounts Officer of a Branch Office shall, in order to help the Branch Postmaster, send the photographs of the pensioners concerned to the Branch Postmaster, who should satisfy himself about the identity of the pensioner and verify his signature on the bill with that on the PPO. He will then send it to his Accounts Office (Sub office or Head Office as the case may be) after recording the fact of verification on the bill. The Accounts Office should after thoroughly checking the particulars with its copy of the PPO authorize payment on the bill and return it, with the least possible delay to the Branch Office for payment.

(2) A pensioner drawing pension for the first time shall be required to produce his personal copy of the letter of GM/Director of Accounts (Postal) or CCA/Joint CCA concerned forwarding his pension payment order to the Head Postmaster and his signature or thumb / great tow impression on the bill shall be compared with the specimen signature or thumb / great tow impression received with the Pension Payment Order and a note to this effect shall be recorded on the disburser’s half of the order.

1. When a pensioner draws his pension through another person, the disbursing officer must take special precautions against fraudulent presentation of claims and satisfy himself of the existence of the pensioner and of the identity of the payee before any payment is ordered and if he feels any suspicion, shall refer it to the pensioner before payment.
2. Note. In so far the disbursing officer is concerned, the authority of person to receive payment of pension on behalf of a pensioner shall be deemed to remain un-impaired until its termination, by the death of the pensioner or otherwise, becomes known to the disbursing officer.
1. In view of the special risk of fraud involved in the payment of pensions of women who do not appear in public, special care shall be taken in the identification of such pensioners. The descriptive rolls, when originally prepared, and the periodical certificates of the continued existence of such women, shall be attested by two or more persons of respectability in the town, village or locality, known to the Postmaster, who should further attest the certificates.

Exception.-The duties of the Postmaster prescribed in Rules 114, 115 & 116 may be performed in the Presidency Post Offices, by the Deputy Postmaster or an Assistant Postmaster and in Group A/Group B Head Offices by the Deputy Post-master.

Record of Payment

1. Every payment must be entered on the reverse of both halves of the Pension Payment Order and attested by the disbursing officer. When, however, the payment is made at a Sub or Branch Post Office, the Sub or Branch Postmaster shall make the entry on the Pensioner’s half of the order and on his copy while the Head Postmaster make the necessary note on his half of the original order on receipt of the connected voucher.
2. Note.-The duty of attesting the entries on the reverse of Pension Payment Orders may be performed by the Dy. Postmaster or Assistant Postmaster in Presidency Post Office and by Dy. Postmaster in 1^st Class Post Offices during the absence of Postmaster.
1. As soon as the payment of provisional pension drawn by the head of office has been completed, he shall inform the GM/Director of Accounts (Postal) or CCA/Joint CCA concerned of the particulars of the payment actually made by him.

Payment of pension by money order

119. Pensions may be paid by postal money order at the option and expense of the pensioner, according to the procedure detailed below :-

(1) A pensioner who elects to have his pension paid by money order should Present in person to the Postmaster a declaration to that effect with his copy of the Pension Payment Order. The Postmaster should then identify the pensioner in the manner laid down in Rule 115. After this has been done, he should paste the declaration and both halves of the Pension Payment Order in a separate file headed “Pension payable by money order.”

Exception - Pensioners while re-employed as GDS agents, may be permitted to draw their pensions by money order without being required to appear in person at the pension-paying Post Offices with their Pension Payment Orders and the declarations electing to draw their pensions by money order. In such cases the pensioners need not be identified personally and they may send the required documents namely, the Pension Payment Orders and the declarations, to the pension payment Postmasters by post.

Note 1- Where due to old age or infirmity or inconsequence of some physical disability, the pensioner is not able to present such declaration in person, the Postmaster may accept a written declaration signed by the pensioner and duly authorized by any person authorized under rule 103 to sign a life certificate. The person verifying the declaration shall specify the circumstances in which he holds that the pensioner is unable to present the declaration in person.

Note 2- Should the pensioner be physically incapable of signing the declaration, the Postmaster may authorise payment on production of a certificate from the civil surgeon of the district or a registered medical practitioner to the effect that the pensioner is alive but is unable to sign the required declaration; in such a case, the pension may be paid to the heir, not being a minor, who would receive payment of the arrears of pension in the event of the pensioners death, provided it is certified by the District magistrate that the person, claiming to be the heir is in fact the heir and continues to be the heir throughout the period for which he draws the pension.

Note 3- Pension upto Rs.2250 + relief (including Dearness Pension) inclusive of interim and adhoc relief may at the request of the pensioner, be remitted to him by Postal Service Money Order.( Authority : DG(Posts New Delhi No. 4-44/98-Pen/PO dated 21-5-1999.)

(2)

The pensions may be remitted in advance by Money Orders with the remarks ‘Not to be paid before the first of the following month,’ to facilitate prompt payment of pension and enable the pensioners to get the pension on the first of the month itself. It should be ensured in each case that the payment is not made before the first of the following month. However, this procedure should not be followed in respect of pensions for the month of March payable in April as the debit should not appear in the earlier financial year. The Postmaster should make out a Money Order form for each pension recorded in the file mentioned in clause (1) (less money order commission in respect of pensions exceeding the limit applicable inclusive of interim and adhoc relief) and make corresponding payment entries in the table at the back of the pension payment orders. The pensions not exceeding the limit applicable inclusive of interim and adhoc relief may be remitted at the expense of the Govt. The Postmaster should sign the money order form and initial the entries on the back of the Pension Payment Orders after carefully comparing the three documents. The word “pension” should be written in red ink in block capital at the top of all pension money order forms in order to distinguish them from the other money order forms. The money order should be issued and paid according to the rules obtaining in the case of ordinary inland money orders, the credit for the money order issued and the commission being set off against the corresponding debit under the head ‘Postal or Telecom, Pension Payment.’

(3)

The Postmaster should watch for the money order acknowledgements for all remittances shown in the file mentioned in clause (1) and should carefully compare the signatures on those acknowledgements with the pensioner’s signatures on the Pension Payment Orders. It should also satisfy himself once a year in such manner as he thinks desirable that the pensioners are actually alive. In token of having done so, he should endorse on the Schedules of Pension Payments (Form Pension-4), for the month of April, each year, a certificate to the effect, that he has satisfied himself that the pensioners were actually alive on the dates on which the pensions were remitted to them.

In case of a female pensioner whose pension is terminable on marriage or remarriage, a declaration in Form TR-40 prescribed in Rules 112 may be obtained before remitting the pension for the month of June and December. In other cases where determination of pension cannot be fixed for a precise date, a declaration in Form TR. 39 duly signed by any of the authorities contemplated in Rule 103 may be obtained from the pensioner before remitting the pension for the month of June and December.

(4)

A Postman or Village Postman (including an GDS delivery agent paying a pension money order should be required to endorse a certificate on the back of the acknowledgement portion of the money order in English or the local Indian language and the Postmaster issuing the money order should satisfy himself that the required certificate has been endorsed.

The certificate endorsed by a Postman or Village Postman (including an extradepartmental delivery agent) on the back of the acknowledgement portion of a pension money order should be attested, once every three months, by at least two persons of respectability in the village; and the Postmaster issuing the money order should see that this has been done.

(5)

It has been arranged that some village official or other suitable subordinate agency, such as the Police, will report promptly to the Postmaster the death of any pensioner whose pension is paid by money order. In order to enable the local civil authorities to ensure the prompt submission of these reports, Head Postmasters should furnish them with a list showing the names of the pensioners residing within their respective jurisdictions, whose pensions are paid by money order, and the designation of the Postal officials to whom the report of death is to be made in respect of those pensioners.

(6)

It will not be necessary to prepare separate pension bills for these payments. They should be shown in a separate schedule in duplicate or triplicate, as the case may be, in Form Pension-4, which will serve as voucher. A certificate in the following form in the hand-writing of the Postmaster should be endorsed on the schedule:-

“Certified that I have satisfied myself that all payments noted in the schedule have actually been remitted by money order.”

(7)

In the schedules for January and July each year, an additional certificate in the following form should be added :-

“Certified (1) that I have obtained where necessary, from each pensioner a declaration that he has not received any remuneration for serving in any capacity under Government or under a Local Fund during the past six months, and (2) that in all cases where determination of a pension cannot be fixed for a precise date, I have obtained the certificates in Form T.R.-39 or the declaration in Form T.R.-40 as the case may be.”

Note - The words ‘or the declaration inform T.R.-40, as the case may be’ appearing in certificate No. 2 above will be added in the certificate attached to the schedule of January only, vide Rule

112.

(8) In the schedule for the month following the month of payment, the Postmaster should furnish the following certificate :-

“Certified that I have satisfied myself that all pensions included in the schedule for the previous month have been paid to the proper persons and that I have obtained all money order acknowledgements in support of these payments and filed them in my office.”

Note 1.- The word ”Postmaster” used in this rule includes both Head Postmaster and Sub-Postmaster.

Note 2.- Provisional pension drawn by the head of office may be paid by Postal Money Order or by Bank draft, if so desired by the Pensioner, at the cost of the pensioner. However Provisional pension upto Rs.2250 per month inclusive of interim and adhoc relief may, at the request of the pensioner, be remitted to him by Postal Service Money Order.

Credit of Pension of P&T Pensioners in the Post Office Savings Bank Account

Rule 120 deleted vide correction slip No 13 dated 1-5-1986.

Payment of Commutation Money

121. The payment of commuted value of a portion of a service pension can be made upon the authority issued by the GM(F)/Director of Accounts, Postal or CCA/Joint CCA concerned only to, and upon the receipt of, the person legally entitled to receive it and not otherwise.

Gratuities

122. A gratuity is paid in a single sum, and not by installments. Save as hereinafter provided, it will not be paid except on an authority received from the concerned Postal Accounts Office or Circle Telecom. Accounts Office to whom the sanction is communicated by the sanctioning authority. Payment can be claimed on the letter of authority itself, and no separate bill is necessary and shall be made in the same manner as laid down in Rules 544 and 545 of P&T Financial Handbook, Volume I in relation to Provident Funds.

Note 1.- When, at the option of the gratuitant, the balance of gratuity is to be drawn by the Head of an office, he shall do so by presenting a bill in form No. ACG-108 and shall furnish to the Postal Accounts Office or CCA Office, within a Month of the date of drawal a certificate of disbursement.

Note 2.- No authority is necessary in the case of payment of compassionate gratuity which should be paid from the Post Office specified in the order communicating the sanction.

Note 3.- The Indian Income-tax Act, 1922 has been amended so as to secure exemption from income-tax of the death-cum-retirement gratuity paid after the 16^th April 1950 under the Revised Pension Rules 1950 of the Central Government or under any similar scheme of a State Government.

Note 4.- In case of delay in payment of gratuities beyond 3 months of the date they become due on account of administrative lapse or for reasons beyond the control of the Pensioner concerned, the interest at the rates mentioned below Rule 68 of CCS(Pension) Rules 1972.

Rate applicable from 11-7-1979 to 27-7-1984

Each case of payment of interest shall be considered by the Administrative Ministry in accordance with rule 68 of CCS (Pension) Rules, 1972.

Rate applicable from 28-7-1984

(i)

Beyond 3 months and upto one year -7% per annum.

(ii)

Beyond one year 10% per annum.

Each case of payment of interest shall be considered by the Administrative Ministry in consultation with the Ministry of Home Affairs, Department of Personnel & Administrative Reforms and the payment of interest will be authorized through a Presidential Sanction.

The Administrative Ministries may ensure that in all cases where interest has to be paid, action should be taken to fix responsibility for the delay and disciplinary action should be taken against the officer responsible for it.

Where disciplinary or judicial proceedings against a Govt. servant are pending on the date of retirement no gratuity can be paid until the conclusion of the proceedings. The amount of gratuity allowed to be drawn by the competent authority on the conclusion of the proceedings will be deemed to have fallen due with effect from the date of issue of orders by the competent authority.( This para is subjected to Rule 69 of CCS(Pension Rules)

[Authority : G.I.M.H.A. (Deptt. Of P.&A.R.), O.M. No. F.7(1)-PU/79, dated 11-7-1979 and O.M. No. 7/3/84, Pension Unit, dated 28-7-1984].

123. Provisional gratuity sanctioned by a competent authority in respect of a retired Government Servant whose pay and allowances immediately before retirement were being drawn on establishment pay bills, shall be drawn separately for each gratuitant by the head of office in which he last served, in Form No. ACG-108 and disbursed to the gratuitant.

Note :- The above provisions for the drawal and disbursement of provisional gratuity to the gratuitants by the Head of Office will apply mutates-mutandis to the drawal and disbursement of provisional death/retirement gratuity payable to family of a deceased Government servant who died while in service and whose pay and allowances immediately before death were being drawn on establishment pay bills.

Periodical Identification of pensioners

124. (1) On the first appearance of a pensioner on or after the first of April each year, the disbursing officer shall, except in the case of pensioners whose specimen signature attached with the Pension Payment Order, take an impression of the thumb and all the fingers of the pensioner’s left hand on the pension bill. The pensioners shall then be identified from the particulars given in the disburser’s half of the Pension Payment Order. Identification shall also be made by an examination of the impressions given on the bill with those attached to the Pension Payment Order or by a reference to the pensioner’s photograph where one is pasted on the disburser’s half of the Pension Payment Order, if he cannot be identified by other means with absolute certainty.

The provisions of this sub-rule with regard to the taking of thumb and finger impression of pensioners and the examination of such impressions for purposes of identification may be relaxed or modified by the Disbursing Officer.

(2) Purdanashin ladies and illiterate pensioners must give a thumb impression on their bills in the presence of the person who grants the life certificate, or, in the case of illiterate pensioners who personally attend the paying office, before the Disbursing Officer.

125. In all cases referred to in Rules 102, 103 and 107, the Disbursing Officer must take special precautions to prevent impositions and must, at least once a year, received proof independent of that furnished by the life certificate of the continued existence of the pensioner. For this, the Disbursing officer shall, save in cases of exemptions from personal appearance allowed by orders of competent authority, require the personal attendance and due identification of all male pensioners who are not incapacitated by bodily illness or infirmity from so attending and in all cases where such inability may be alleged, he shall require proof thereof in addition to the proof submitted of the pensioner’s existence. The Disbursing Officer is personally responsible for any payment wrongly made, and in all cases of doubt, he must consult the Director / Dy. Director of Accounts, (Postal) or CCA/Joint CCA.

Exception :- In a case where a pension claim submitted by a pensioner is supported by a life certificate granted under the provisions of Rule 103, by a Group A or B Officer whose specimen signature is on record with the Disbursing Officer, or by a Government Officer exercising the powers of a Magistrate under the Criminal Procedure Code or by a Registrar or Sub-Registrar appointed under the Indian Registration Act, under their respective seals of office, personal appearance of the pensioner at the Disbursing Office will not be insisted upon. The Disbursing Officer however, in all cases of doubt, will be competent to obtain proof of the existence of the pensioner independent of that furnished by the life certificate.

Note 1.:- A pensioner of rank may be previously identified by the Disbursing Officer and need not be required to appear at the Disbursing Office.

Note 2.- Deleted.

Undrawn Pensions and Arrears

126 (1) Unless the Government by general or special orders otherwise, a pension remaining undrawn for more than one year shall cease to be payable by the Disbursing Officers. If the pensioner afterwards appears, or a claim is presented on his behalf, the Disbursing Officer may make the payment, but the arrears cannot be paid without the previous sanction of the authority by whom the pension was sanctioned [to be obtained through the Director / Dy. Director of Accounts (Postal) or CCA concerned]

(i)

If the arrears relate to a pension to be paid for the first time, or

(ii)

If the amount in arrears exceeds Rs.50,000.

Provided that, if a service pension remains undrawn for three years, it cannot be paid without the authority of the Director / Dy. Director of Accounts (Postal) or Circle Accountant, Telecom. Accounts concerned.

Note1-If the suspension of payment is attributable to error or neglect by any Government Officer the Director / Dy. Director of Accounts (Postal) or CCA concerned may direct payment of the arrears on his own authority.

Note 2- Whenever an application for the payment of arrears of pension is forwarded to the Postal Accounts Office or CCA Office the Postmaster should invariably furnish along with the application, information regarding the date of last payment of pension and the period to which it related.

(2) A gratuity payment order shall remain in force for one year only, and no such order shall be retained in a Disbursing Office if payment has not been made on it within a year of its issue. The void order shall be returned to the Postal Accounts or Circle Telecom. Accounts Offices.

Death of Pensioner

127. (1) Subject to any rule or order made by the Government in this behalf, the payment of arrears of pension due in respect of a deceased pensioner shall be regulated by the following rules :-

(a)

Pension can be drawn for the day of pensioner’s death; the hour at which death takes place has not effect on the claim.

(b)

On the death of a pensioner, payment of any arrears actually due may be made to his heirs, provided that they apply within one year of his death; they cannot be paid thereafter without the sanction of the competent authority to be obtained through the Accounting Authority concerned. Provided that: (i)if the gross amount of arrears does not exceed Rs.5000/- and the case represents no peculiar feature the Accounting authority concerned may authorise the payment on his own authority. (ii)If the gross amount of arrears exceeds Rs. 5000/- but does not exceed Rs 25000/- under the orders of the Head of the Department, upon production of Indemnity Bond in form TR-14 duly stamped, for the gross amount due for payment, with such sureties as may be deemed necessary. Note.1:- The Head of the Department here means Head of the Department as mentioned in rule 2(xvi) of GFR ,1963 & rule 2 of FHB Volume-I.

Note.2:- Normally there should be two sureties, both of known financial stability, if the gross amount of claim is less than Rs. 7500/- in which case the authority accepting indemnity bond in form TR-14 for and on behalf of President of India should decide on the merit of such case whether to accept only one surety in stead of two. Note3: The obliger as well as the sureties executing indemnity bond should gained majority so that the bond may have legal effect or force.This bond is also required to be accepted on behalf of the President by an Officer duly authorised under 19(I) of Constitution. In case of doubt also in cases where the amount of arrears exceeds Rs 25000/- payment should be made on producing the legal authority.

Provided that if the arrears do not exceed from Rs.10,000 to 25,000 and the case presents no peculiar features, the Accounting Authority concerned may pass the arrears on his own authority.( to be corrected as per CS No.3 dated 1-5-86)

(c) Subject as provided in the preceding clauses, the provisions of rule 235 of P&T FHB of Vol. I shall apply to payment of arrears of pensions due in respect of a deceased pensioner, as they apply to payment of arrears of pay and allowances due in respect of deceased Government servant.

Note :- The arrears due in respect of a deceased pensioner who, immediately before his death, was being paid provisional pension through the head of office, shall also be payable in accordance with the provisions of this rule on finalisation of the pension claim.

(2) Any person claiming as the heir of a deceased pensioner shall be required to produce the pensioner’s portion of the pension Payment Order or if no such order has been issued, the copy of the order in which the sanction to the pension was communicated to the pensioner or the heir.

Note :-The provisions mentioned in rule 127(!)b and 127(2) above are not applicable in cases where valid nomination exists under the payment of Arrears of pension Rules 1983 vide rule 128 below. In such cases the payment of arrears will be made to the nominee(s).

(3) After payment of the arrears of pension, both portions of the Pension Payment Order shall be returned to the Accounting Authority concerned, with a report of the date of the death of the pensioner, except in the case of pensioners governed by rule 54 of the Central Civil Services (Pension) Rules, 1972, in which case the pensioner’s portion of the order will be returned to the widow (er) and the disburser’s portion will be retained by the Disbursing Officer.

128. The payment of arrears of Pensions will be made to the nominees of the deceased pensioners in accordance with the provisions contained in the ‘Payment of Arrears of Pension (Nomination) Rules, 1983’ as detailed below :-

(a)

Every employee has to submit to the Head of the office of the Department, from where he/she is retiring, a nomination in Form A (vide specimen appended), in triplicate within three months before or after the date of retirement. This shall take effect from the date of receipt thereof by the Head of the office or the pension Sanctioning Authority as the case may be.

(b)

Within thirty days of the receipt of the nominations the Head of the office shall verify with reference to the records of the establishment and return to the Pensioner the duplicate copy of the nomination duly attested by him/her or an officer authorised by him in this behalf. The triplicate copy duly accepted shall be sent to the Accounts Officer, who shall pass it on to the Pension Disbursing Authority alongwith the Pension Payment Order. If the pension payment order has already been issued in a particular case, the nomination shall be sent separately quoting PPO number and other particulars of the pensioner to enable the Pension Disbursing Authority to link it up with the PPO.

(c)

A notice of modification of nomination including cases where a nominee pre-deceases the pensioner shall be submitted in Form ‘B’ (appended) to the Pension Disbursing Authority in the manner specified in sub rule (a) above and thereafter the provisions of sub rule (b) shall apply mutates-mutandis with modifications as if it was made under sub-rule (a).

(d)

A nomination made vide sub rule (a) to (c) and accepted by the Pension Disbursing Authority or the Head of Office, shall be a conclusive proof with regard to the person nominated to receive arrears of pension of the Pensioner under these rules.

(e)

Subject to as provided in the preceding clauses. the provisions of rule 235 of P&T FHB Vol. I shall apply to payment of arrears of pensions due in respect of a deceased pensioner, as they apply to payment of arrears of pay and allowances due in respect of a deceased Government servant.

FORM A

(See Rule 128) Pension Disbursing Authority / Head of Office __________________-(Name of Bank / Treasury / Post Office / Accounts Officer etc.) Place _________________ _____________________________________________________ I, _______ ___________________________ (Name of the pensioner in capital letters) hereby nominate the person named below under rule 5 of the payment of Arrears of Pension (Nomination) Rule, 1983.

Name and Address of the nominee	Relationship with Pensioner	Date of Birth	If nominee is minor Name and address of person who may receive the pension during nominee’s minority
1	2	3	4
Name & address of other nominee in case the nominee under column (1) above predeceases the pensioner	Relationship with Pensioner	Date of birth if the other nominee is minor	Name and address of person who may receive the pension during other nominee’s minority	Contingency on happening of which nomination shall become invalid
5	6	7	8	9

Place ……………….. Date ………………..

Signature. (or thumb impression if illiterate) and name of Pensioner .... Address ..

Witness : Signature ……………….. Name & Address …………………..

………………..

Signature of Pension Disbursing Authority / Head of Office

Acknowledgement to be sent by the Pension Disbursing Authority / Head of Office

Certified that application / nomination has been received from ………… ……………… (Name of Pensioner) whose address is ……………………………… ……………………………………………………………………………….

…………………….. (Signature of Pension Disbursing Authority Bank / Treasury / Post Office / Accounts Officer / Head of Office)

Full Address ……………………… ………………………

Place ……………. Date …………….

FORM B (See Rule 128)

The Pension Disbursing Authority Name of the Bank / Treasury / Post Office / Accounts Officer etc. Place ………………………….. I, ………………………………. (Name of Pensioner in Capital letters) hereby make the following alternative nomination in cancellation of the previous nomination made on ………………………… under rule 5 of the Payment of Arrears of Pension (Nomination) Rules, 1983.

Name & Address of Nominee	Relationship with the Pensioner		If nominee is minor
			Date of Birth	Name & address of the Person who may receive the said pension during the nominee’s minority
1	2		3	4
Name & address of person who may receive the pension during the other nominee’s minority	Relationship with Pensioner		Date of birth if other nominee is minor
5	6		7
Name & address of person who may receive the pension during the other nominee’s minority		Contingency on the happening of which nomination shall become invalid
8		9

Place …….. Date ……….

Signature (or thumb Impression, if illiterate) And name of pensioner.

Address : Witness : Signature : Name & Address ……………..

Signature of Pension Disbursing Authority Date Stamp …………..

Certified that application / nomination (Form B) has been received from ….. …………….. at ………………………. (Name of the Pensioner) whose address is …………………… Form A has been cancelled and returned to him.

Place ……………………….

Date ………………………..

Signature of Pension Disbursing Authority.

Date Stamp …………

Certified that application / nomination (Form B) has been received from …… ……………. at ………………….. (Name of the Pensioner) whose address is ………………. Form A has been cancelled and returned to him.

Place …………..

Date ……………

Signature of Pension Disbursing Authority

PO / Bank / Treasury with full address.

Reports to the Postal Accounts Office / Circle Telecom. Accounts Office.

129. A six monthly statement of cases of failure to draw pensions shall be prepared by the Head Postmasters separately in respect of (1) the pension payment orders issued by the Postal Accounts Offices and (2) the pension payment orders issued by the Circle Telecom Accountants. The former shall be forwarded to the Director / Deputy Director of Accounts, (Postal) concerned and the latter to Circle Telecom. Accountant concerned so as to reach them by the 10^th of June and the 10^th of December.

The statement shall be in two parts, one part showing the names of all pensioners who have not drawn their service pensions for three years and the other part showing the names of pensioners other than those included in the former part, who have not drawn their service pensions for more than one year. The reason for the non-drawal, if known, shall be stated against each name and for this purpose immediate enquiry should be made into the cause of non-appearance of any pensioner to draw his pension.

The Postmaster’s halves of the Pension Payment Orders (together with duly endorsed copies in the case of pensions paid at sub or branch Post Offices) of the pensioners, those pensions are not drawn for more than three years as well as of the deceased pensioners the arrears of whose pensions are not claimed within one year of pensioner’s death shall be returned to the Director/Dy. Director of Accounts (Postal) or Circle Telecom. Accountant concerned. The Postmaster shall sort out such cases by examining the file of Pension Payment Orders every month.

Note :- The Sub and Branch Postmaster shall prepare similar statements and forward them with the duly endorsed copy of their half of the Pension Payment Orders to their respective Head Postmaster in time to enable him to prepare his statement.

130. When pension ceases to be payable during the life-time of a pensioner, both portions of Pension Payment Order shall be returned by the Postmaster to the Postal Accounts Office or Circle Telecom Accounts office concerned after making the last payment and with a note recording the reasons for the cessation of the pension.

Transfers

(f) 131. (a) Pension payments on pension payment orders issued by the Postal Accounts Office – The transfer of payment of pension from one Post Office to another within the jurisdiction of the same Postal Accounts Office may be authorized by the Head Postmaster. The Head Postmaster sanctioning the transfer of payment of pensions should record in the endorsement to Postal Account Office a certificate to the effect that a note has been made in the Register of Pension payment maintained in his office (vide Rule 96 ibid). regarding the transfer and that no further payment of pension in respect of the PPO will be made by his office. The Head Postmaster of the office to which the pension papers have been transferred while acknowledging receipt of the transferred pension papers to the Head Postmaster sanctioning the transfer will, in his endorsement of the same to the Postal Accounts Office specify the date from which he has to commence pension payment and the case mark of transferring office.

In case of transfer of payment of pensions from one Post Office to another within the jurisdiction of another Postal Accounts Office the Postmaster of the Head Office from which the payment is transferred should return both the halves of Pension payment Order to the Director of Accounts Postal who issued the original order, for necessary action.

(b) Pension Payments on Pension Payment Orders issued by the Circle Telecom Accountant – The transfer of payment of Telecom. Pension from one post office to another within the jurisdiction of the same Postal Circle can only be authorized by the Head Postmaster who shall endorse copies of the transfer order to (i) the local Postal Accounts Office (ii) CCA who had issued the PPO and (iii) the Circle Accountant in the circle office of the Postal Circle in which the payments are made, if he/She is other than the Circle Accountant who had issued the PPO. The Head Postmaster sanctioning the transfer should certify in the endorsements that a note has been made in the Register of pension payment maintained in his office regarding the transfer and that no further payment of pension in respect of the PPO will be made by his office. The Head Postmaster of the office to which the pension papers have been transferred will acknowledge the receipt of the transferred pension papers to the Head Postmaster sanctioning the transfer and endorse copies of the acknowledgement to the above mentioned three authorities, specifying the date from which he has to commence pension payment and the case mark of the transferring office. The concerned Circle Accountant will make necessary note in the relevant records in their office to facilitate the checking of payment vouchers. In case of transfer of payment of pensions from one post office to another outside the jurisdiction of the same / another Postal Accounts Office, the Postmaster of the Head Post Office from which the payment is transferred should return both the halves of PPO to the Circle Accountant who issued the original order, through their own Postal Accounts Office for necessary action under intimation to the Circle Accountant in the circle office of the Postal Circle in which payment were being made. The Circle Accountant who originally issued the PPO and from whose jurisdiction the pensioner retired will cancel both the halves of the original PPO and issue a fresh PPO on the new post office of payment making it effective from the date following the date upto which payments had already been made on the PPO. The New/fresh PPO shall be sent to the head Postmaster of the New Post Office of payment through Postal Accounts Office under whose jurisdiction the New Office of payment is situated in the manner indicated in sub-para a(2) above

Note -The fact of transfer of Pension Payment Order may be intimated to the Pensioner by the transferee office informing him to draw the future pensions at the new office.

Accounts

132. Payment on account of pensions and commuted value of pensions made by Head and Sub- Post Offices (including payments communicated by Branch Offices in direct account with them will be entered in the schedules of pension payments (Form No. pension-4) on or after 15^th August, 1947 being recorded in separate schedules. The Head Office schedule will be prepared separately in respect of each class of pension (including commuted value of pensions) payment on accounts of Officers who retired on or before 1^st. April 1937, after 1^st. April 1937 but before 15^th. August 1947 on or after 15^th. August 1947 being recorded in separate schedules.

The Sub Office schedule will be prepared in triplicate by means of carbon paper, on copy being retained in the Sub Office and other two sent to the Head Office one for the Head Office itself and the other for submission to the Director of Accounts (Postal) concerned. The latter copies of the Sub Office schedule will be forwarded to the head Office on each day on which payments are charged in the accounts of the Sub Office. The schedules of pension payments should be preserved for ten years.

Note -The schedules referred to in this rule should also be prepared separately for the pension payments orders issued by the Postal Accounts Offices and CCA Offices.

1. Accounts of Branch Offices -I. Branch Offices should charge as “Postal or Telecom Pension payments” under the head “Cash disbursed” the total amount paid each day on account of pensions to pensioners of the Department of Posts or Telecommunications/BSNL and should attach the certificates of payment (Form No. Pension-6) to the daily accounts as vouchers. The total number of certificates should be noted on the reverse of the daily account.
2. (ii)In the account office (Head or Sub), the certificates of payment received from Branch Offices should be checked to see that the payments have been correctly calculated and properly made. The payments should then be entered in the schedule of pension payments of the Account Office, separately from the payments of the latter office, under a heading “Branch Offices”. In the case of pensioners whose signatures have been taken on the certificates of payment across adhesive revenue stamps, remarks “Stamped receipt taken” should be written in the “Remarks” column of the Schedule.
1. Accounts of Sub Offices - (a) A Sub Office should prepare schedules of pension payments as prescribed in rule 132, on each day on which payments are made at the Sub Office or are communicated by Branch Offices in account with it, and should charge the amounts in its account under the following heads :-

(I) Postal or Telecom. Including BSNL Pension payments on account of Officers who retired:

Deleted.

Note ; Separate schedules should be prepared in respect of the PPOs/ Authorities issued by the Director / Dy .Director of Accounts (Postal) or Controller of Communications Accounts.

(II) Commutation payments on account of Officers (Postal or Telecom) who retired:

(i) Deleted

Note -Deleted.

The following certificates, printed at foot of the schedule, should be signed by the Sub Postmaster after all the entries for the day have been made therein :-

“Certified that the payments shown in this schedule have been made to the pensioners to whom due after proper identification.”

“Certified also that special steps have been taken to verify the existence of pensioners above 70 years of age.”

“Certified also that to the best of my belief none of the pensioners for whom pension has been drawn in this schedule have been re-employed in a Government establishment or in an establishment paid form a Local Fund during the period for which payment has been made except as stated in the certificate of non-employment accompanying this schedule.”

“Certified also that none of the charges of pension actual amount of pension in each case, included in this schedule was paid at a Branch / Sub-office incharge of an GDS authorized to pay pensions.”

Certified that in none of the above cases where enhanced Family pension is authorized is not paid beyond the period for which it is authorized.”

The two sheets of each schedule (consisting of the copy for the Head Office and the copy for submission to the Director / Dy .Director of Accounts (Postal) or Circle Telecom Accountant concerned) should then be forwarded to the Head Office, with an entry on the daily account, accompanied by the Branch Office certificates of payment and the other documents pertaining to the entries in each schedule.

(b) Sub Office schedules of pension payment received in the Head Office should be carefully examined to see that the payments entered therein have been correctly calculated and properly made and that the required documents accompany the schedules. The clerk of the Head Office who checks the Sub Office schedules of pension payment should record the work “Checked” over his signature and date at the bottom of each copy of the schedules for the Head Office checked by him.

135. Accounts of Head Offices.- (a) Payments made by the Head Office including commutation payments, and those communicated by its subordinate offices, should be charged in the accounts of the Head Office separately under the relevant head Postal or Telecom. Pension payments or Postal or Telecom commutation payments.

Note (1) ; Separate schedules may be prepared in respect of the PPOs issued by the GM(F)/Director of Accounts (Postal) and CCA Note (2): Separate schedule may be prepared in respect of Pension payments and commutation payment authorised by GM(F)/Director of Accounts (Postal)/CCA.

Note -Separate schedules may be prepared in respect of the PPOs, issued by the Director / Dy .Director of Accounts (Postal) or Circle Accountant, Telecom. Accounts.

(b) The Head Office pension schedules should show separately each day the payments made at the Head Office itself and those communicated by the Branch Offices in direct account with it, and separate total of the Head Office and Branch Office payments should be made in the schedule at the end of the day. To these totals should be added the daily total of the payments shown in the schedules received form Sub Offices and a grant total should be obtained for the day of the aggregate payments of the Head Office and its subordinate offices; and in order to bring out in the Head Office schedules at the end of the month the total of the aggregate payments for the month, progressive totals should be carried forward form day to day, thus:

Amount in Rs.

Head Office --------
Branch Offices in direct account with Head Office ----
Sub Offices - -------
Alipore B.O.
Khangarh B.O.
Sinawan B.O.
Total for the day --------
Total of previous day (or days) - -------
Progressive Total - -------

Note :- See also Clause (f) of Rule 54.

(c) The copies of the Sub-Office schedules of pension payments that are intended for transmission to the GM(F)/ Director of Accounts (Postal) or CCAs concerned and the certificates of payment of Branch Offices in account with the Sub-Office should, after check, be attached to the Head Office schedules of pension payments of the date on which their totals have been charged in the Head Office Accounts, with the other documents relating to entries therein, for submission at the beginning of the following month to the Director / Dy .Director of Accounts (Postal) concerned. The certificates of payment received from Branch offices in direct account with the Head Office should after check, be similarly attached to the proper Head Office schedules. Pension payments made qt Branch Offices in direct account with the Head Office should after check, be similarly attached to the proper Head Office schedules. Pension payments made at Branch Offices should be verified frequently and intensively by inspecting officers or other responsible officials attached to the Head Post Office.

Payment of Pension to Railway Pensioners Through Post Office Saving Bank

136. The facility of payment of pension to Railway pensioners through POSB has been introduced from August’ 76. The scheme concern only those Railway pensioners who opt for this facility. Such pensioners are also free to revoke their option and elect to draw pension directly from the Post Offices by giving notice to the Postmaster concerned.

(1)

On receipt of the Pension Payment Order alongwith letter of authority from the Director of Accounts (Postal), the Postmaster will make the entries of the Pension Payment Order in a register of PPOs in Form ‘Penion-2’ to be opened separately for Railway Pensioners. Additional columns showing the S.B. Account No. and the name of the Post Office where it stands will be improvised in this register. The letter of authority will be kept in a separate guard file and will bear the serial number of the register of the pension payment order. The guard file will be kept in the personal custody of the Postmaster.

(2)

If the account of the pensioner is to stand at a sub-Post Office, the head Post Office will forward the following documents to the sub office :

(a)

A copy of the Pension Payment Order with endorsement thereon ‘Payable at ……………………… sub office.

(b)

A copy of the photograph / joint photograph.

(c)

Specimen signature.

The postmaster will authorize the sub-postmaster to credit the pension on the last working day of each month (except for the month of March which shall be credited on the first working day of April – in the SB Account of the pensioner. The postmaster will also issue an intimation to this effect to the pensioner requesting him simultaneously to present himself at the savings bank account.

Note 1.- The Pension Account can be opened in addition to the ordinary single or joint account in the same Post Office. The rate of interest applicable to the S.B. Pension Account will be the same as in the case of single / joint account.

Note 2.- The facility of nomination and cheque can be allowed for these accounts like other single accounts. These accounts will be purely for credit on pension amount by the Postmasters. The deposits other than pension amount cannot be allowed in these accounts. The pensioner will operate the account only to withdraw money as and when he/ She likes.

(3)

When the pensioner attends the post office the head/Sub postmaster will on proper identification of the pensioner, open a SB pension Account with credit of the first pension payment observing the normal procedure of opening a SB Account after obtaining the application card (SB-3) etc. The pensioner will also be required to surrender the pensioner’s half of the PPO to the Postmaster/ sub postmaster who will note the payment of the first pension and hand over the same to the pensioner. Further entries in the pensioner’s half of the PPO will be made under the following circumstances :

When a change occurs in the quantum of pension and the relief etc. citing reasons of variations.

(4)

In the case of an existing pensioner who wishes to draw his pension through Post Office, the document swill be received from the Railway authorities under his special seal by the GM(F)/Director of Accounts (Postal) who will arrange payment through desired Post Office. The specimen of the special seal of the Railway authorities and his specimen signature will be given to the Director of Accounts (Postal) in advance for this purpose. The Director / Dy .Director of Accounts (Postal) will address the F.A. & C.A.O. / Divisional / Workshops Accounts Officer of the Railway in this regard and ask for confirmation.

(5)

Commutation - On an application form the pensioner the Head of Office will sanction the Commutation and indicate the amount of revised pension. On receipt of this information through the Director of Accounts (Postal) the head postmaster will make a suitable note in both the copies of the Pension Payment Order under his dated signature quoting the said authority. The reduction in the amount of pension on account of commutation shall become operative from the date of receipt of the commutation value of Pension by the pensioner or 3 months after the issue of the letter by the competent authority asking the pensioner to collect the commuted value of Pension whichever is earlier. The commuted value of pension will also be paid by credit to the S.B. account.

(6)

On the last working day of each month except the pension for the month of March which shall be credited ion the first working day of April the amount of pension will be charged under a separate head ‘Pension payment to Railway pensioners’ to be opened in the

S.O. daily Account, Head Office Summary, Cash Book, Cash Account and other relevant account records by per contra credit to the S.B. Account of the Pensioners under the normal procedure. A separate schedule (Pension-4) will be prepared for such pensioners in triplicate with an additional column for the number of SB Account. The word ‘Railway Pensioner’ will be written in the red ink at the top of the schedule. In head Office the postmaster will send all the 3 copies of the schedule and pass on the third copy to the A.P.M. under receipt, for making corresponding credits in the pensioners SB Accounts on the same date. The A.P.M. (SB) will after crediting the amounts in respective S.B. Accounts on the same day, endorse the following certificate under his dated initials on both the copies with date of credit of the amount in the SB Account of the pensioner will be intimated to the pensioner in form at Annexure “B”.

“Certified that the amount shown above have been credited in the respective S.B. Accounts on …………….. …………….. …………….. ………………….. ………………… “ He will return one copy of the schedule to the pension Branch and retain the other copy for his record which will be kept in a separate file. No pension bill will be required to be filled in by the Postmaster/Sub-postmaster on behalf of the pensioners.

(7)The amount of income tax, intimated by the pensioner, will be deducted from the pension in monthly installments or in installment, as per instructions of the pensioners and shown in the schedule of pension payment (pen-4). In such cases the net amount of pension will be credited to the S.B. Account of the pensioner. The gross amount of Pension payments will be charged in the accounts and at the same time Income tax deduction will be shown as unclassified receipts in the UCR schedule. The amount of income tax will, however, be noted on both the copes of the PPO and a certificate in the form at Annexure C showing the gross amount of the pensions paid in the year and the amount of income tax deductions will be issued to the pensioner.

(8)The pensioner will appear in person at least once a year either in June or December before the postmaster concerned and in addition send a Life certificate (duly attested by any one authorised for this) once a year in December or June. If he/she has appeared in person in June, he/she will send the life certificate in December and vice-versa. In case the pensioner fails either to appear in person or send the life certificate the pension will not be automatically credited to his S.B. Account. A note of appearance of the pensioner once a year will be made by the Postmaster on PPO under his dated signature. The life certificates will be attached to the concerned schedule which will be sent to Postal

Accounts Office. A note of the receipt of these certificate will also be made in the remarks column of the register of PPOs.

The Postmaster / Sub Postmaster will not credit the amount of pension in the S.B. Account of the pensioners unless the conditions laid down in this para are fulfilled by the pensioner. (8)In case it is found that the pensioner has expired, the date of death will be got ascertained and noted in the P.P.O. under the initials of the Postmaster / Sub postmaster and further credit of the pension to the S.B. account will be stopped.

(9)In case of excess or wrong credit of pension because of the death of the pensioner, the excess amount credited will be withdrawn by the postmaster from the S.B. account of the pensioner under his own signature and credited to the unclassified Receipts with suitable remarks. A remark to the effect will also be made in the PPO. In case the balance left in the account is so small that full recovery is not possible, the amount of over-payment should be intimated to the Director of Accounts (Postal).

(10)The words ‘Railway Pensioner’ will be noted in Red Ink at the top of the ledger card / ledger which will remind the S.B. counter Clerk to obtain the required certificate from the Pensioner when he visits the Post Office for making any transaction in his account.

Transfer of Pension

(12)

When a pensioner applies for the transfer of his pension to another post office, the following procedure will be followed.

(i)

When the S.B. (Pension) account of a pensioner is transferred from one Post Office to another sub post office under the same head office, the post office higher to making payments will transfer the disburser’s copy of the PPO alongwith other documents to the Head Office, the head office after making a note of transfer in his record and the disburser’s copy of the PPO, will transfer the documents to the new post office. No advice to the Director / Dy. Director of Accounts (Postal) will be necessary.

(ii)

If the S.B. (Pension) account of the pensioner is transferred from one head office to another under the jurisdiction of same postal Accounts Office, the Head Postmaster will transfer the PPO alongwith other documents to the transferer head office. A note to this effect will be made in the register of PPOs so that no further payment is made by his office. He will intimate the transferee head office as also the Postal Accounts Office the month upto which the pension of the pensioner has been credited in his account. The transferee head office, while acknowledging the receipt of the pension papers will intimate the Postal Accounts Office, the month from which he has to commence pension payment and the case mark of the transferring head office.

(iii) If the transfer of the S.B. Account is from one head office to another within the jurisdiction of another postal accounts office, the transferring head Postmaster will return the PPO and the other documents to the Postal Accounts Office which originally issued the authority for the payment of pension. The GM(F)/Director of Accounts (Postal) will arrange the payment of pension through the Director / Dy. Director of Accounts (Postal) of the transferee head Post Office. In all cases of transfer of payment from one post office to another, the Director/Dy. Director of Accounts (Postal) should send an intimation to the F.A. and C.A.O. of the Railway concerned.

Receipt of Family pension

(13) The amount of family pension payable to the widow/widower of the deceased pensioner is also given in the pension payment order; when she/he becomes entitled to received family pension, the head postmaster will obtain the following documents from the widow/widower who will also be asked to open a S.B. pension Account in her/his name. Widow/widower who will also be asked to open a S.B. pension Account in her/his name.

Death certificate of the pensioner. Application for the family pension in the form at Annexure D. A copy of the photograph, and Letter of authority and undertaking (Annexure A)

(14)

On receipt of the above documents, the head postmaster will authorise the concerned post office to start paying family pension to the widow/widower as mentioned in the PPO after necessary scrutiny and verification of the documents, the head post office will also send an intimation to this regard to the Director of Accounts (Postal) in the form at Annexure ‘D’. The Director / Dy. Director of Accounts (Postal) will in turn inform the Railway Accounting Authority. A declaration in the form at Annexure ‘F’ from the pensioner whose family pension is terminable on marriage/remarriage will be sent to the Post Office twice a year in June and December, except widow family pensioners in whose case this certificate has been dispensed with on their giving an undertaking that the pension would be drawn until remarriage which would be reported promptly to the Postmaster/sub-postmaster. The certificate contained in the declaration will be countersigned by a responsible officer or a well known person.

(15)

Relief to Pensioners - On receipt of intimation from Ministry of Railway regarding grant of relief/ad-hoc relief to Railway pensioners the Director/Dy. Director of Accounts, (Postal) will instruct the Head Post Offices concerned to take necessary action for recording the necessary entries in the PPO’s at their end. Action would simultaneously be initiated by the Head Post Offices for instructing the Post Offices under its jurisdiction for incorporating the necessary entries in the PPOs which are in the custody of the Post Offices concerned. Thereafter the revised pension amount inclusive of the reliefs would be credited to the Savings Bank Account alongwith arrears, if any, on this account as per the procedure mentioned in above paragraphs.

Payment of Pension to the P&T Pensioners through Post Office Savings Bank.

16 adhoc staff standard for payment of Railway pension (to be added as in correction slip no 2)

137. The facility of payment of pension to P&T pensioners through P.O. S.B. has been introduced in all head and Sub-Post Offices. It covers only those pensioners who opt for this facility.

Note -A pensioner who has opted for this scheme is free to revoke his option and draw his pension otherwise giving a notice of a minimum period of three calendar months to the postmaster.

(2)

A P&T employee about to retire and opting for this scheme will have to furnish a letter of authority and undertaking Annexure ‘A’ in favour of Postmaster concerned to receive his monthly pension for credit to his S.B. pension account.

(3)

On receipt of the pension Payment Order from the Postal Accounts Office and the letter of authority and undertaking from the head of the office of the relating official the Postmaster will make entries of the P.P.O., in the register of PPO in form Pension 2 to be opened separately for such pensioners. Additional columns showing the S.B. Account number and the name of the Post Office where it stands will be improvised in this register. The letter of authority and undertaking will be kept in a separate guard file and will bear the serial number of the register of the pension payment orders. The guard file will be kept in the personal custody of the Postmaster.

(4 If the account is to stand at a sub-office, the pensioner’s half of P.P.O. will be sent to the sub-office, alongwith copy of the Postmaster’s half of the P.P.O. with instructions to the Sub-Postmaster to credit the pension on the last working day of each month-except the pension for the month of March which shall be credited on the first working day of April- in the S.B. pension account of the pensioner. The Postmaster will also send an intimation to the Pensioner, requesting him to present himself at the head or sub-office where the S.B. Account is to stand for the purpose of opening of S.B. pension Account and crediting of the first pension.

(4) When the pensioner attends the post office, the head/sub-postmaster will on proper identification of the pensioner open a S.B. pension Account with a credit of the first pension payment, observing the normal procedure of opening S.B. Account after obtaining an application form (SB-3) etc. The entries of payment of first pension will be made in both the halves of PPO and will be returned to the pensioner under receipt on the disburser’s half of the PPO.kept in the head and sub-office to facilitate postings and accounting. Further entries in the pensioner’s half of the PPO will be made only in the following circumstances :

(a)

When a change occurs in the quantum of pension and the relief etc. giving reason for the variation.

(b)

When the paying post office is to be changed. The pensioner will have the option to have the entries made in his half of the PPO at the appropriate time by presenting it to the paying post office.

(6)

In the case of existing pensioner who wishes to avail of this scheme, the pensioner will furnish the letter of authority and undertaking (Annexure-A) to the Postmaster/Sub-postmaster from whom, he is getting his monthly pension alongwith the pensioner’s half of the PPO. In case of sub-Office the authority letter duly verified by the S.P.M. will be sent to the head Office alongwith the pensioner’s half and the copy of the postmaster’s half of the P.P.O. kept in the sub-office. The Head Postmaster, after accepting the authority letter will make a note under his signature on both the halves of the P.P.O. and copy of the Postmaster’s half that the pension is to be credited in the S.B. Pension Account No. …………… of the Pensioner to be opened at ………………… Post Office from the month of ……………… onwards. He will keep both the halves in his office if the accounts stands at his office and send the Pensioner’s half and copy of the Postmaster’s half to the sub-office, if the account stands at the sub-office.

(7)

The pensiomer’s half of the PPO received in the sub-office will be sent to the postmaster for noting the monthly payment of pension and credited to the Saving Account of the pensioner. The pensioner’s half of the PPO will be returned to the pensioner.The entry of the PPO held in the existing register of PPO (Pension-2) will be transferred to the register of PPO (Pension –2) to be opened for the pensioner’s to avail this facility under the new scheme.

(8)

On the last day of each month – except the pension for the month of March, which shall be credited on the first working day of April- the head or sub-Postmaster will charge the amount of the pension payment under the pension head in H.O. Summary or the S.O. daily account by per contra credit to the S.B. Pension accounts of the pensioners under the normal procedure.

9(a) A separate schedule in form (Pension-4) will be prepared for such pensioners in quadruplicate with an additional column of the number of S.B. accounts. In head office the Postmaster will sign all the four copies and pass on three copies to the APM/S.B. for making corresponding credits in the pensioner’s S.B. Account on the same date.

(b)

The A.P.M. /S./B. will, after, crediting the amount in the respective S.B. Account, endorse the following certificate under his dated signature on all the three copies.

“Certified that the amounts shown above have been credited in the respective Saving Bank Accounts on …………………………….”

(c)

He will then return one copy of the schedule to the Pension branch and retain the other two copies which will be attached with the list of transactions which is prepared in duplicate. A single entry of the total amount, given in the schedule will be made in the list of transactions with suitable remarks. A single pay-slip will also be prepared for the total amount.

(d)

On receipt of a copy of the schedule from the S.B. Branch the Postmaster will furnish under his dated signature a certificate on both the copies of the schedule that the pension amounts of pensioners included in the schedule have been credited to the respective Savings Bank Accounts of the pensioners. The copy of the schedule with the certificate of the A.P.M. (S.B.) will be kept as office copy and the original copy of the schedule will be forwarded to the Postal Accounts Office with the monthly cash Account.

(10)

In sub-post office, the Sub-postmaster will furnish similar certificates and forward two copies of the schedule, attached to the daily account to the Head Office, the third copy will be attached with the list of transactions and fourth copy as office copy.

(11)

In the list of transactions a single entry of the total amount will be made with suitable remarks and a single pay slip will be prepared for the whole amount. No pension bill will be prepared by the Postmaster on behalf of the pensioner.

(12)

Any other amounts, payable to the pensioners by way of arrears of pension, ad-hoc reliefs, commutation of pension etc. will be credited to the P.O.S.B. (Pension) account of the concerned pensioner by the Postmaster immediately on receipt of authorisation to this effect without waiting for affording credit only on the last working day of the month.

(13)

The amount of income tax will be deducted form the pension in monthly installments or in as many installments as may be instructed by the pensioner and shown in the schedule of pension payment (Pension-4). In such cases the net amount of pension will be credited to the S.B. Account of the pensioner. The gross amount of pension payment will be charged in the accounts and at the same time the Income tax deduction will be shown as unclassified receipt in the UCR schedule. The amount of Income-tax will be noted in both the copies of the PPO. At the close of the financial year the Head Postmaster will furnish a certificate to the pensioner in Annexure C, showing the amount of pension p[aid during the year and the total amount of deductions made during the year.

Note :-Normally provisions of this para will be observed by the Head Post Office and when there is no intimation from the pensioner total amount of income tax will be calculated by head Post Office and intimated to the sub post office concerned if the account of the pensioner stands at a sub-office.

Commutation

14. In case of commutation of pension, the Head Postmaster on receipt of necessary authority for payment of the commuted value of the pension from the Director of Accounts (Postal) will make a suitable note in both the copies of the PPO under his dated signature quoting the said authority. The reduction in the amount of pension on account of commutation shall become operative from the date of receipt of the commuted value of Pension by the pensioner or 3 months after the issue of the letter by the competent authority asking the pensioner to collect the commuted value of the pension whichever is earlier. The commuted value of pension will also be paid by credit to the

S.B. Account.

Note :-Only the date of credit in the SB (Pension) Account may be taken as the date of receipt of commuted value of the pension.

(15)

The pensioner will appear in person at least once a year either in June or December before the Postmaster concerned and in addition send a life certificate (duly attested by any one authorised for this) once a year in June or December. If he has appeared in person in June he will then send the life certificate in December and vice-versa. In case the pensioner fails either to appear in person or send the life certificate the pension will not be automatically credited to his account. A note of appearance of the pensioner once a year will be made by the Postmaster,

Sub-Postmaster on the P.P.O. under his dated signature. The life certificate will be attached to the concerned schedule which will be sent to the Postal Accounts Office. A note of the receipt of the certificate will be made in the remarks column of the register of PPOs against the concerned pensioner under the dated initials of the postmaster.(to be verified from Pension Section)

(16)

The postmaster/Sub-postmaster will not credit the amount of pension in the S.B. account of the pensioners unless the conditions laid down in para 15 are fulfilled by the pensioners. The postmaster concerned will send an intimation at once to the pensioner regarding the particular deficiency which has resulted in the stoppage of automatic credit. If the pensioner does not furnish the life certificate in the month of June or December, as the case may be, the postmaster/Sub-postmaster will make inquiries about the whereabouts of the pensioner at the address available in the Post Office record. In case it is found that the pensioner has expired, the date of death will be got ascertained and noted in the PPO under the initials of the Postmaster/Sub-postmaster. Further credit of the pension to the S.B. Account will be stopped.

(17)

In case of excess or wrong credit of pension, because of the death of the pensioner, the amount excess credited will be withdrawn through the S.B. withdrawal from by the Postmaster from S.B. Account of the pensioner under his own signature on the authority of the undertaking given by the pensioner in the authority letter and credited under the head “unclassified receipts” with suitable remarks. For this purpose receipt in form ACG-67 will be issued and attached with the warrant of payment. A remark to this effect will be made in the PPO also. In case the balance left in the account is so small that the full recovery is not possible, the amounts of over payment will be recovered from the heirs of the pensioner.( sub-head to be given rules to followed to be inserted )

Transfer

(18)

When the pensioner applies for the transfer of his pension to another post office, the following procedure will be followed.

(i)

In case of transfer from one sub-post office to another sub-post office under the same head office the sub-postmaster hitherto making payments will transfer the disburser’s copy of the PPO alongwith other documents to the Head Postmaster. The head postmaster after making a note of transfer in the record and the disburser’s copy of the PPO will transfer the documents to the sub postmaster of a new Post Office. No advice to the Director / Dy. Director of Accounts (Postal) will be necessary.

(ii)

In case of the transfer from the one Head Office to another under the jurisdiction of same postal accounts office, the head postmaster will transfer the PPO alongwith other documents to the postmaster of new Head Office. A note to this effect will be made in the Register of PPOs so that no further payment is made by his office. He will intimate the postmaster of transferee Head Office as also the Postal Accounts Office the month upto which the pension of the pensioner has been credited in his account. The Head Postmaster of transferee Head Office while acknowledging the receipt of the pension papers will intimate the postal accounts office the month from which he has to commence payment (and the case mark) of the transferring Head Office.

(iii) If the transfer is from one Head Office to another within the jurisdiction of another Postal Accounts Office, the transferring head postmaster will return the PPO and other documents to the Postal Accounts Office which originally issued by authority for the payment of pension. The Director / Dy. Director of Accounts (Postal) will arrange for the payment of pension through the Director / Dy. Director of Accounts (Postal) of the transferee head post office.

(iv)Transfer of Pension from one place to another to be done expeditiously vide Department of Posts notification No 4-23/92/10 date 8-9-92.

Family Pension

(19)

The amount of family pension payable to the widow / widower of the deceased pensioner is also given in the pension payment order. When she/he becomes entitled to receive family pensions, the head-Postmaster will obtain the following documents from the widow/widower who will also be asked to open a S.B. pension Account in her/his name.

(i)

Death certificate of pensioner

(ii)

Application for the family pension in the form at Annexure D

(iii) A copy of the photograph.

(iv)

A letter of authority and undertaking (Annexure A)

(20)

On receipt of the above documents the head postmaster will authorise the concerned post office to start paying family pension to the widow / widower as mentioned in the PPO after necessary scrutiny and verification of the documents. The head postmaster will also send an intimation in this regard to the Director / Dy. Director of Accounts (Postal) in the form at Annexure

E.

The declaration in the form at Annexure F whose family pension is terminable on marriage / remarriage will be obtained from the pensioner once a year in December except from widow family pensioners in whose case this certificate has been dispensed with on their giving an undertaking that the pension would be drawn until remarriage which would be reported promptly to the Postmaster/sub-postmaster. The certificate contained in the declaration will be countersigned by a responsible or a well known person.

ANNEXURE ‘A’ (Referred to in Para 13 of Rule 136 and Para 1, 6 and 19 of Rule 137)

Pensioner / Govt. Servant’s letter of Authority and undertaking

1. I hereby authorise the Postmaster/Sub postmaster to receive my monthly pension on my behalf and credit the same to my Savings Bank Account (Pension) on the last working day of every month – except the pension for the month of March, which shall be credited on the first working day of April -as per particulars given below :-

(i)

Name in full __________________________________________.

(ii)

Particulars of Head Post Office/Sub Post Office ___________________.

(iii) Particulars of Head Post Office concerned _______________________. **(iv) Savings Bank Account (Pension) No. _________________________.

(v)

Amount of pension, per month (in words) ________________________.

(vi)

Designation and office where working at the time of retirement _______ _______________________________________.

Note -Para 1 is to be filled in by retiring Govt. Servant only.

2. I am a Railway / P&T/Postal/Telecom/BSNL Pensioner drawing my pension from the Treasury ______________ / Post Office, I wish to draw my pension through my S.B. Account Pension and accordingly I hereby authorise the Postmaster/Sub postmaster to receive my monthly pension on my behalf and credit the same to my Savings Bank Account (Pension) on the last working day of very month as per particulars given below :-

(i)

Name in Full ________________________________________

(ii)

Designation and office where working at the time of retirement ____________ ______________________________. **(iii) Savings Bank Account (Pension) No. ______________________

(iv)

Pension payment of order No. _____________________________

(v)

Amount of pension per month (in words) ____________________

Note -Para 2 is to be filled in by existing pensioners only who opt for the scheme.

** To be filled in at the time of the first personal Appearance of the pensioner before the Postmaster / Sub-postmaster.

1. I agree to undertake that any amount of excess/wrong payment of pension, if credited to my above S.B. Account may be recovered or withdrawn from the said Savings Bank Account by the said Postmaster / Sub-Postmaster.
2. this authority shall remain in force until due notice in writing of its revocation is given by me.

Signature of witness Signature of Govt. servant Railway / Postal/Telecom (including BSNL) Pensioner.

1. Name ___________________ Name ___________________ Address _________________ Address _________________
2. Date ____________________ Date ___________________