Handbook of General Circulars (Finance), 1992 (Volume – I)

Handbook of General Circulars (Finance), Volume I, compiled by the Directorate of Treasuries and Accounts, West Bengal in 1992.

Service Matters

G.O. No. and DateSubject
2044-F dated 02.03.1979Function of ATO (cheque) as T.O. in absence of the later.
957-F dated 21.01.1983Regarding Improper application of Rule 55(4) of WBSR Pt-I.
10760-F dated 09.09.1983Leave Travel Concession
12628-F dated 25.10.1983Presentation of salary bill etc.
13250-F dated 07.11.1983Clarification on application of rule 55(4) of WBSR Part-I in connection with ROPA 81.
3039-F dated 19.03.1984Adjustment of advance T.E. in case of state employee deputed to/ reverted from Central Govt. Service.
6391-F dated 01.06.1984Question of lien in the lower feeder post for the purpose of promotion.
11720-F dated 21.11.1984Refund of GISS erroneously deducted.
5019-F dated 31.05.1985Leave travel concession
AC-23 dated 30.10.1985Defects in preparation of PLI schedules.
10985-F dated 23.12.1985Eligibility of Past Service under unification of State Service Rules 79 for determination of selection grade.
11095-F dated 30.12.1985Fixation of Pay in case of Govt. employee appointed to a post in normal channel of promotion from an ex-cadre post held by him.
275-F dated 10.01.1986Entitlement of pay and allowances during half pay leave.
4477-F dated 21.04.1986Signing of periodical increment certificate
12985-F dated 30.12.1986Permission for restricted Holiday
10723-F dated 17.09.1987A.C. Rs. of T.Os./A.T.Os
11260-F dated 12.10.1987Amendment of rule 168 of WBSR Pt-I – Leave encashment rule
13639-F dated 18.12.1987Promotion policy in reference of regularly constituted state service
13600-F dated 18.12.1987Calculation of leave salary on half pay leave
13829-F dated 22.12.1987Refund of GISS erroneously deducted
633-F dated 21.01.1988Date of effect of 1:1 promotion in reference of LDA/ UDA
8380-F dated 03.08.1988Retention order
8984-F dated 23.08.1988Suspension of Govt. employees involved in case of dowry deaths
10253-F dated 29.09.1988Counting of past service rendered by a temporary staff in parent Deptt/ Offices towards pensionary benefit
9902-F dated 01.09.1989Maternity leave
109-F dated 04.01.1990Maintaining of Service records of Audit & Accounts Officer-
2525-F dated 15.03.1990Examples of Pay fixation under ROPA 90
136-TW dated 27.03.1990Reservation of Employment for SC/ST.
2936-F dated 31.03.1990Clarification on HRA in terms of ROPA 90
4276-F dated 03.05.1990Revised terms of Deputation
5330-F dated 02.06.1990Short hand allowance to Steno-Typist
5508-F dated 07.06.1990Drawal of HRA-employees residing at LIG/MIG/HIG
6075-F dated 21.06.1990Carrier Advancement
6213-F dated 22.06.1990Drawal of pay etc. in connection with transfer
6665-F dated 17.07.1991D.A. to re-employed officer with effect from 01.04.1991 in cash
7217-F dated 18.07.1991Arrear of ROPA 90 to retired employees
Health-2262 dated 08.08.1990D.A. and HRA on non-practising allowance
795-TW dated 20.08.1990Reservation for SC/ST.
712-TW dated 26.07.1990Reservation for SC/ST.
1730-Edn dated 20.09.1990Benefit of revised HRA/MA/Spl. pay to the members of WB subordinate Education Service, WBES, WBSES enjoying UGC scale
9735-F dated 10.10.1990Carder Advancement Scheme
11991-F dated 30.11.1990Exercise of Option
1-EDN dated 28.03.1991Declaration of Accounts Officer, Directorate of Accounts (EDN) at District HQ as DDO
5305-F dated 05.06.1991Recovery of over drawn arrears claim in respect of contingent staff District HQ as DDO
5565-F dated 13.06.1991DA/HRA/LTC benefit to members of service commission
5961-F dated 25.06.1991Carrier Advancement Scheme
5962-F dated 25.06.1991Carrier Advancement Scheme
6299-F dated 27.06.1990Recruitment of Record Supplier
6338-F dated 28.06.1990Pay of Group ‘D’ employees paid out of contingency
7692-F dated 31.07.1990Amendment of Rule 55B(A) (iii) of WBSR Pt-I re-employment pay
6168-F dated 03.07.1991GISS Groupings
5757 dated 02.08.1991Vigilance clearance in r/o carrier advancement scheme
7808-F dated 20.08.1991On H.R.A
8842-F dated 18.09.1991Appointment of L.D.C. from Gr. ‘D’ in Cal. P.A.O
9503-F dated 30.09.1991Clarification on Bonus
10250-F dated 02.11.1991Table of benefit of GISS
1021-F dated 30.01.1992Carrier Advancement Scheme

General Provident Fund

G.O. No. and DateSubject
9233-F dated 24.03.1981Option to Government employees  for stoppage of subscription towards G.P. Fund
8297-F dated 10.09.1985Unauthorised G.P. Fund subscription
303-Edn dated 03.05.1986Authority for sanction of refundable and non-refundable advance to the employees under the control of School Education Directorate
307-F dated 13.01.1987Non-refundable advance from P.F. for H.B. Loan
2569-F dated 12.03.1987Transfer of P.F. deposit account to another P.F. deposit account.
4604-F dated 22.04.1988Withdrawals from P.F. Deposit account for payment of pensioner benefit.
HAV-800 dated 20.05.1988Procedure for submission of application for G.P.F. with­ drawal for the employees of Health Directorate
10325-F dated 01.10.1988Payment of interest on accu­mulated money of G.P.F
1969-F dated 24.02.1989Change of subscription towards G.P.F
12821-F dated 21.11.1989Authority for sanction of part/ Final withdrawal from G.P.F
5604-F dated 14.06.1991Regularisation of irregular subscription towards G.P.F
6066-F dated 21.06.1990Rate of interest on G.P.F accumulation
1443-F dated 16.02.1991Temporary advance from G.P.F – Audit objection
2855-F dated 26.03.1991Withdrawal of amount credited G.P.F as per ROPA 90
3813-F dated 24.04.1991Regarding final withdrawal from G.P.F
9325-F dated 27.09.1991Withdrawal of arrear of pay transfer credited to P.F. Account
10426-F dated 11.11.1991Withdrawal of arrear salary from G.P.F

Purchase Policy

G.O. No. and DateSubject
4268-Cot/168Exemption of S.S.I. Units depositing earnest money
4510-F dated 19.11.1968Exemption of Small Scale Units from depositing earnest money.
FIT-4 dated 03.09.1975Reg. deposit of earnest money – exemption thereof.
7259-F dated 02.09.1976Purchase from Contractors Suppliers etc.
3185-F dated 16.04.1977Purchase of Office machine
4493-F dated 04.05.1979Rules for supply of articles
4987-F dated 11.05.1982Regarding Local purchase
5211-F dated 21.05.1982Reg. sub-vouchers above Rs. 500/-.
9566-F dated 11.08.1983Copies of contract (over Rs. 1 lakh) to be sent to A.G.W.B.
26-OM dated 05.02.1990Purchase of duplicating machine
2522-F dated 15.03.1990Purchase of office machine
6031-F dated 21.06.1990Purchase without quotation tender
9136-F dated 11.09.1990Purchase policy-guideline for price preference
9600-F dated 04.10.1991Purchase policy

Loans and Advance

G.O. No. and DateSubject
4435-F dated 21.07.1972Power of DM/Dy. Commissioner as Head of Department on some specific purpose
2461-F dated 31.03.1973Power of DM/Dy. Commissioner to sanction Rs. 10,000/- as H.B. Loan advance
9739-F dated 03.10.1974Issue of certificate of credit
10606-F dated 10.12.1985Sanction of H.B. Loan by Head of Departments
12180-F dated 05.12.1986Loan for purchase of Motor Car
3016-F dated 25.03.1987Recovery of interest on account of various loans
1092-SC dated 27.03.1987Irregular sanction and drawal of GPF advance
548-FB dated 30.03.1987Rate of interest on various loans
2075-FB dated 01.09.1988Rate of interest on loans
1628-F dated 17.02.1989Mrr./Illness advance
1632-F dated 17.02.1989Allotment of Identification number of the loanees of H.B. advance
1522-F.B. dated 19.05.1989Rate of interest on loans
1547-F.B. dated 23.05.1989Reg. purchase of flat/apartment from Private promoter
922-F.B. dated 21.05.1990House Building advance
1034-F.B. dated 13.06.1990House Building advance
1542-F dated 23.08.1990Motor Cycle/Scooter advance
9275-F dated 14.09.1990Grant of advance for purchase of Motor Car
12266-F dated 06.12.1990Regarding Gratuity advance
33-F.B. dated 04.01.1991House Building advance
268-F dated 09.01.1991House Building advance
6887-F dated 24.07.1991Allotment of Identification number for H.B. Loans

Travelling Allowance

G.O. No. and DateSubject
13535-F dated 16.12.1987Clarification on fixed T.A.
977-PL dated 18.10.1989T. A. Bill of NCO & Constables
1084-F dated 03.02.1990Grant-in-aid sanction for T.A. / D.A. for P.R. Bodies
4052-F dated 25.04.1990Air Journey by Ministers
5299-F dated 01.06.1990Revision of T.A. Rules.
5300-F dated 01.06.1990T.A./D.A. to Ministers/C.A.s
11929-F dated 28.11.1990Regarding Defination of Pay
789-F dated 28.01.1991Air Journey to North Bengal

Orders related to Non-Govt. Educational Institutions

G.O. No. and DateSubject
293-Edn dated 15.06.1983HRA to teaching and non-teaching staff
4271-F dated 10.04.1984Deposit account for P.F. of Non-Government Educational Institution and Local Authorities
82-Edn dated 16.01.1986Revision of Procedure of grants to Non-Govt. Colleges (Payment of Salaries)
589-F dated 22.01.1987Pension payment to retired employees of Non-Govt Educational Institutions through Banks
6209-F dated 22.06.1990Payment of collection/ clearing charges of cheques under Salary deficit scheme
1508-Edn dated 30.07.1990Fixation of pay of Govt. College teachers
408-Edn dated 27.11.1990Clarification on revision of pay and allowance rules for teachers and non-teaching employees
2007-Edn dated 06.12.1990Policy of deduction of DA from the Salary of the Govt. College teachers
6229-F dated 05.07.1991Fixation of pay of Officers of Non-Govt Colleges

Pension

G.O. No. and DateSubject
1369-F dated 13.02.1979Admissibility of Medical Allowance towards leave salary
691-F dated 30.01.1981Requirement of Audit Report on Admissibility of Pension before sanction of Provisional Pension
4661-F dated 04.05.1982Allocation of Pensionary liability in respect of temporary service rendered under State Government and Central Government
408-PAR dated 03.07.1982Withhelding of Pension Gratuity on ground of pending vigilance cases
10000-F dated 13.09.1982Grant of provisional Pension
11980-F dated 30.09.1983-do-
13071-F dated 01.11.1983Delegation of power to sanction Pension by the Head of Office
13715-F dated 14.11.1983Amendment of DCRB Note-I below Sub-Rule (2) of Rule 83
8287-F dated 23.07.1984Treatment of Extra-ordinary Leave for pension benefits
11377-F dated 09.11.1984Recovery of Government dues from Pensioner’s relief
3212-F dated 18.03.1989Rationalisation of Pensioner structure for pre 01.01.1986 Pensioners
3590-F dated 11.04.1985Time Schedule for sending pension cheques to Bank
Pen-58 dated 31.05.1985Record of payment of Pension at the Treasuries
10060-F dated 22.11.1985Payment of Pension and Gratuity on the date of retirement
1313-F dated 06.02.1986Wanting of nomination papers for Death-cum-Retiring Gratuity, G.P. Fund and GISS
7091-F dated 19.07.1986Counting of past service
8161-F dated 14.08.1986Payment of Pension, Gratuity etc. to a lunatic pensioner— modification of S.R. 279
10885-F dated 24.10.1986Payment of Arrears of Pension (Nomination) Rules, 1986
1971-DTA dated 01.12.1986Record of payment of Pension at the Treasuries
17-F dated 02.01.1987Grant of dearness allowance to the re-employed officers of the WB Higher Judical Service/ All India Services
4521-F dated 02.05.1987Expeditious settlement of pensionery claims
4989-F dated 14.05.1987Payment of interest on delayed payment of Death-cum-Retiring Gratuity on normal retirement cases to Armed Forces Officers and personnels below officer rank
7716-F dated 26.06.1987Clarification on payment of commuted value of pension and lifetime arrear
9206-F dated 01.08.1987Payment of pension at sub-Treasuries
9765-F dated 19.08.1987Restoration of commuted portion of pension of the State Government Pensioners
11585-F dated 19.10.1987Ad-hoc family pension to the widows of State Govt employees
653-F.P.S. dated 01.07.1988Scheme for granting monthly allowance by the State Govt. to the Freedom Fighters and to person who suffered for their participation in the post-Independence Democratic Movement
8252-F dated 29.07.1988Inclusion of children born out of second marriage as members of family/ legal heirs
H-88 dated 16.01.1989Fixation of re-employment, Pay of re-employed Medical Officers of W.B.H.S.
1112-F dated 02.02.1989Guidelines for processing and submission of Pension cases
1633-F dated 17.02.1989Amendments in the Payment of Arrears of Pension
2385-F dated 04.03.1989(Nomination) Rules, 1986 Restoration of commuted portion of Pension
2792-F dated 10.03.1989Payment of First Pension including gratuity, C.V.P. and L.T.A. from Treasuries through A/c payee cheques
11322-F dated 04.10.1989Counting of past service for pensionery benefit
11621-F dated 21.10.1989Early finalisation of Pension cases  
12146-F dated 04.11.1989Revision of two pension—one from Govt. of West Bengal and other from Central Govt. or other State Govt.
13248-F dated 04.12.1989Amendment of DCRB – Death gratuity
13349-F dated 08.12.1989  Payment of undrawn and L.T.A. Pension
Pen-466 dated 07.09.1989Payment of family pension to the dependent parents of deceased Govt servants
4055-F dated 25.04.1990Revision of Pensionery benefits on revision of Pay, ROPA ’90
4002-F dated 24.04.1990Procedure of adjustments on account of allocation of leave salary and pension between the State Govt. and Central Govt.
4274-F dated 03.05.1990Rationalisation of pension structure for pre-1.01.1986 pensioners
4451-F dated 08.05.1990Rate of Two family pension to surviving child/children
4671-F dated 14.05.1990Grant of family pension to the family of disappeared Govt. servant
4749-F dated 16.05.1990Early Finalisation of Pension cases
5025-F dated 23.05.1990Commutation of Pension
5535-F dated 08.06.1990Reg. Commutation of Pension
6725-F dated 07.07.1990Payment of L.T.A. of Pension
13090-F dated 26.12.1990Payment of Pension to ex-members of the West Bengal Legislative Assembly through PSB
44-F dated 09.01.1991Reg. Special Pay for calculation of pensionery benefit
299-F dated 11.01.1991Definition of family-Scope of the term ‘children’
235-F dated 07.02.1991Pension Adalat
3870-F dated 26.04.1991Reg. Employment/ Non-employment certificate from Pensioner/ Family Pensioner
861-F dated 04.05.1991Reg. Grant of Ad-hoc family pension
1007-F dated 01.06.1991Payment of relief on pension to the Central Govt. Pensioners (including family pensioners) during the period of their employment/ re-employment.
1097-F dated 18.06.1991Raising of Age-limit of minor children for receiving the benefit of family pension
1098-F dated 18.06.1991Sanction of family pension in respect of employees who died on 31.12.1985
1110-F dated 25.06.1991Amendment of DCRB Rule 104
6122-F dated 01.07.1991Grant of financial relief to the family of a Govt. employee who dies while in service
10849-F dated 31.10.1990Immediate relief to the families of Govt. servants died in harness
2000-F dated 03.10.1991Amendment of DCRB Rules 104A
1996-F dated 27.09.1991Benefit of Family Pension to the post-retiral spouses
2255-F dated 22.03.1973Simplification of Pension rules

Miscellaneous provision on Treasury Rule

G.O. No. and DateSubject
5404-F dated 16.12.1966Regarding Type-written bill
2939-F dated 02.05.1973DTA declared as appointing authority
4650-F dated 20.07.1973DTA declared as Controlling Officer
8012-F dated 05.11.1973Function of Director of Treasuries & Accounts, West Bengal
2056-F dated 05.03.1974DTA declared as Head of Department
6016-F dated 30.08.1975Use of ball-point pens
4502-GE dated 19.08.1976W.B. Services (Medical Benefit for Retired Government Servants) Rules, 1976
7042-F dated 24.08.1976Appointment of Treasury Officer
7809-F dated 16.09.1976DTA declared as Head of Department
B/74 dated 12.10.1976Inter-departmental transaction
2326-F dated 21.03.1977Inter-departmental adjustment of cost of supplies & services
2354-F dated 22.03.1977Submission of Treasury accounts
585-F dated 16.01.1978Regarding drawing of claims by the DDO
7325-F dated 11.07.1978Relief to the families of Govt. servants died in harness
2200-F dated 06.03.1979Norms for determining the staff requirements, maintenance of books and forms etc. in the Treasuries & sub-Treasuries
6137-F dated 21.06.1980Use of bail-point pens on cheque
9087-F dated 09.10.1980Some points in respect of payment of bills raised by Dairy Dev. Directorate
1880-F dated 05.03.1982Transfer of funds, lying undisbursed to the relevant receipts head of account
9020-F dated 21.08.1982Preparation & verification of departmental accounts, various forms
9536 dated 03.09.1982Reporting of complete picture of receipts and expenditure including those of contingency fund and public account
3603-F dated 19.03.1983Amendments in the Rule 380 of W.B.F.R. Vol-I and Rule 16 of Delegation of Financial Power Rules 1977
9510-F dated 09.08.1983Adjustment of the drawal of advances by submission of detailed bill
12366-F dated 07.10.1983Fate of the nil bill
13092-F dated 01.11.1983Amendment of sub-Rule 410 and 44 of the T.R. Vol-I.
193-DTA dated 14.02.1984Adjustment of advances and the procedure of nil bills.
1755-F dated 18.02.1984Verification of the balances lying at the credit of different Local Fund Accounts, P. L. Accounts & Deposit Accounts
9886-F dated 16.10.1990Amount of Security Deposits
3797-F dated 20.04.1985Payment of arrear claims
5315-F dated 06.06.1985Forms to be used in respect of transfer of charge by Gr. A Officers.
1899-F dated 27.02.1986Payment to Contractors & Others by Crossed or A/c payee cheque
1027-F dated 06.02.1987Simplification of adjustment on account of Pay and TA advances on transfer
1137-F dated 11.02.1987Presentation of records at the Treasury
2753-F dated 13.03.1987Purchase of demand draft
3540-F dated 08.04.1987Drawal of Addl. DA
7059-F dated 12.06.1987Passing of bills against allotment of Fund
178-O&M dated 14.09.1987Carrying charge of drinking water
163-DTA dated 27.01.1988Issue of cheque against bill
T.F.V.-9 dated 05.05.1988Instruction of AGWB Reg. Try A/cs.
6471-F dated 04.06.1988Transfer of Fund of P. L. A/c, Local Fund A/c, Deposit A/c etc. due to bifurcation of Treasury
2433-DTA dated 11.08.1988On remittance facility scheme
1407-F dated 09.02.1989Reg. recovery of loans and advances from work charged employees
1934-F dated 23.02.1989Reg. passing of sub-vouchers
11464-F dated 18.10.1989Countersignature of bill as proof of sanction
1952-F dated 27.02.1990Partial decentralisation of Cash Balance
5253-F dated 31.05.1990Rounding off of financial transaction
5577-F dated 08.06.1990A/c payee cheque for P. L. A/c, Local Fund A/c, Deposit A/c
Health-784 dated 20.06.1990Clarification on Non-practising allowance
8313-F dated 20.08.1990Period of validity of cheques/ issued on personal Ledger Account
8734-F dated 29.08.1990Verification and reconciliation of departmental account
9772-F dated 11.10.1990Drawal of advance in abstract contingent bill
Health-5411 dated 28.11.1990Enhancement of Medical facility
12004-F dated 01.12.1990Period of preservation of different vouchers
12023-F dated 01.12.1990Articles/ Documents received in Treasury for safe custody
AM-I-26 dated 07.12.1990Classification of transaction upto Sub-head level in the receipt schedules
3242-F dated 06.04.1991Reg. financial sanctions
5310-F dated 05.06.1991Reg. Control over WBA & AS Officers
7969-F dated 23.08.1991Custodian of blank cheques
1016-F dated 30.01.1992Land acquisition payments
1374-F dated 21.02.1977Amendment for regulation of recruitment to clerical service
9331-F dated 02.11.1977Submission of challans to Bank
Health-80 dated 21.01.1981Maintenance and repair of vehicle of the Health Directorate
6982-WT dated 12.06.1981Providing Car/Jeeps from Cal. Pool/Dist. Pool for MPs.
8321-F dated 06.11.1981Recruitment of Group ‘D’ staff.
10317-F dated 31.12.1981Raising of age limit for recruitment
9086-F dated 27.07.1983Drawal of advance for purchase of newspaper, periodical etc.
12628-F dated 25.10.1983Presentation of Salary Bills
765-FT dated 04.03.1987Supply and sale of stamp and stamped paper
2315-F dated 09.03.1987Amendment of DFR 77, Schedule A Item 27.
Health-741 dated 27.03.1987Drawal of HR A for Medical Officers of WBHS.
199-PAR dated 18.04.1987Official dealings between Administration and MPs/MLAs.
103-O & M dated 09.06.1987Admissibility of stationery articles, Crockeries etc.
11225-DE dated 27.07.1987Instruction regarding Govt. transaction especially at Nazareth
13641-F dated 18.12.1987Promotion policy for technical and non-technical personnel in scales upto 6
3822-H2 dated 29.12.1987Principal for realisation of licence fee (rent)
4420-F dated 19.04.1988Amendment of WBFR Vol-I, Rule 88 – Regarding Permanent Advance
276-Emp dated 16.04.1988Appointment of the dependents of the Govt. employees dying in harness etc.
9005-F dated 23.08.1988Some clarifications relating to Ad hoc Bonus scheme
9153-F dated 29.08.1988Modification of Memo No. 9005-F dated 23.08.1988 – Reg. Ad hoc Bonus
11160-F dated 29.10.1988System of maintaining GPF A/c in respect of Group ‘D’ employee; who become Group ‘C’ employees
1201-F.T. dated 17.04.1989Regarding Stamp Duty
100-O &M dated 22.05.1989Amendent to supply of liveries to Gr. ‘D’ staff
6702-F dated 08.06.1989Clarification on Ad hoc Bonus
3E-137 dated 14.09.1989Submission of matric and post-matric registrants against Gr. ‘D’ vacancies
11280-F dated 03.10.1989Recruitment rule for Duftry
2388-F dated 09.03.1990Retention of heavy Cash Balances at Government Offices in violation of rules.
833-DTA dated 02.04.1990Correct procedure for issuing pay Order
7420-F dated 23.07.1990Advance for installation of Telephone
2701-B & A dated 07.08.1990Regular submission of ‘B’ Statement of Account
8700-F dated 28.08.1990Date of making over charge of Office
9275-F dated 14.09.1990Provision regulating grant of Advance
1874-FB dated 31.10.1990Observance of Economy Measures
10849-F dated 31.10.1990Immediate relief to the families of Govt. service died in harness
11991-F dated 30.11.1990Date of Option
12599-F dated 14.12.1990Partial decentralisation of maintenance of cash balance of State Government
2185-FB dated 20.12.1990Observance of economy measures
184-F dated 05.01.1991Financial power of DPI
1443-F dated 16.02.1991Strict observance of Codal provision in sanctioning GPF advance
1611-F dated 22.02.1991Rounding off GISS entitlements
97-Regn. dated 03.03.1991Use of cartridge of conquest paper
418-FB dated 11.03.1991Rate of Interest on loan and advances
419-FB dated 11.03.1991Rate of Interest on loan and advances
5603-F dated 14.06.1991Maintenance of Cash Book
12155-F dated 04.12.1990Maintenance of Cash Book
427-F dated 10.01.1992Consolidation of TA and other bills