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.


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