The bills for contingent charges requiring countersignature before payment shall be drawn in T. R. Form No. 26, and such countersignature being a form of sanction to the charges drawn in such bills and the relevant sub-vouchers for more than Rs. 5000/- for each item shall be attached with the bill.
Government of West Bengal
Finance Department
Audit Branch (Group T)
Nabanna, Howrah (e-278123)
Memo No: 1327-F(Y) Date: 09/04/2025
MEMORANDUM
SUB: Amendment of Rule 4.137 of WBTR, 2005
In terms of Rule 4.137 of the West Bengal Treasury Rules, 2005, “the bills for contingent charges requiring countersignature before payment shall be drawn in T. R. Form No. 26, and such countersignature being a form of sanction to the charges drawn in such bills and the relevant subvouchers for more than Rs. 500/- for each item shall be attached with the bill.”
In order to significantly reduce the number of sub-vouchers, and to keep with current price indices, the subject of increasing the limit of Rs. 500/- for which sub-vouchers are not required at present, was under active consideration of the Finance Dept. for some time.
Now, in exercise of power conferred by clause (2) of Article 283 of the Constitution of India, the Governor is pleased to amend Rule 4.137 of the West Bengal Treasury Rules, 2005, to read as follows:
“The bills for contingent charges requiring countersignature before payment shall be drawn in T. R. Form No. 26, and such countersignature being a form of sanction to the charges drawn in such bills and the relevant sub-vouchers for more than Rs. 5000/- for each item shall be attached with the bill.
Explanation. – 1. For the purpose of this rule, the term “item” refers to the items of expenditure and not the item of charges, e.g., a charge for Rs. 2500/- for section writers would not require to be supported by a subvoucher if the amount comprises sums paid to several persons none of which exceeds Rs. 5000/-.
2. This will however not be applicable for bills related to Recoupment of Permanent Advance for which all sub vouchers above Rs. 500/- will have to be submitted with the Bill.”
The AG(A&E), West Bengal, has been duly consulted in this regard.
This amendment shall take immediate effect.
Sd/- P.K. Mishra, IAS
Additional Chief Secretary to the
Government of West Bengal