Para 19.8 — CAM
Original Rule Text
19.8 INVESTIGATION OF CASES BY SPECIAL POLICE ESTABLISHMENT: FACILITIES AND CO-OPERATION REQUIRED TO BE EXTENDED BY ADMINISTRATIVE AUTHORITIES AND PROCEDURE FOR OBTAINING ORIGINAL DOCUMENTS RELATING TO ACCOUNTS ETC.
19.8.1 The following procedure shall be followed for the production of original documents relating to accounts which are in the possession of departmentalized accounts organization, to the Special Police Establishment (SPE) required for investigation:
(i) The requisition
(s) shall be sent by the SPE at the level of not less than a Superintendent of Police along with a certificate to the effect that copies/Photostat copies of the required documents would not serve the purpose of the investigating officer;
(ii) On receipt of the requisition as above, the Pay and Accounts Officer shall obtain the orders of the Head of Accounting Organization expeditiously who shall in turn obtain the orders of the FA wherever necessary, before handing over the documents in original to the SPE. The Pay and Accounts Officer shall comply with the request of CBI, subject to procedure prescribed, without causing undue delay and inconvenience in CBI investigation;
(iii)It shall be ensured that a note of the record so handed over is kept by the Pay and Accounts Officer concerned to keep a watch on the return of the documents. In all cases, photostat copies of the original documents shall also be retained in proper safe custody before releasing original documents, except where the F.A./Head of accounting organization specifically direct otherwise; and
(iv)In cases where the original documents are requisitioned by a Court of Law, the concerned PAO shall obtain the orders of the head of the accounts organization, and then produce the documents before the court of law, after retaining the photostat copies in proper custody. A note of such documents produced before the court should also be kept and return of the original document watched upon carefully.
What This Means
When the Special Police Establishment (CBI) needs original accounting documents held by a departmentalized accounts organization for investigation, a specific procedure must be followed. The requisition must come from an officer of at least Superintendent of Police rank, with a certificate that photocopies will not suffice. The PAO provides the originals after keeping certified copies, and the documents must be returned after the investigation. This procedure balances the needs of criminal investigation with the integrity of accounting records.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Requisition for original accounting documents must come from an officer not below SP rank in SPE/CBI
- 2A certificate must accompany the request stating that photocopies are insufficient for investigation
- 3The PAO retains certified copies before releasing the originals
- 4Original documents must be returned to the PAO after the investigation is complete
- 5The same procedure applies when releasing documents to Departmental Enquiry Officers
Practical Example
The CBI is investigating a corruption case involving a government purchase. The investigating SP sends a formal requisition to the PAO requesting original purchase vouchers and sanction orders, along with a certificate explaining why photocopies will not serve the purpose (e.g., the originals need forensic examination for forged signatures). The PAO makes certified copies for the office records, hands over the originals under proper acknowledgment, and follows up for their return once the investigation concludes.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Can any CBI officer requisition original accounting documents?▼
Does the PAO have to hand over originals even if it disrupts ongoing audit?▼
Does this procedure apply to departmental enquiries as well?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.