Rule 11 — General Financial Rules 2017 (amended July 2024) - Rule 11

Rule 11

(1)

Detailed

rules

and

procedure

regarding

assessment,

collection,

allocation, remission and abandonment

of revenue and other receipts shall be laid

down

in

the

regulations

of

the

Department responsible for the same.

Rule 11

(2) In Departments in which officers are

required to receive moneys on behalf of

Government and issue receipts therefore

in

Form

GAR-6

the

departmental

regulations

should

provide

for

the

maintenance of a proper account of the

receipt and issue of the receipt books, the

number of receipt books to be issued at a

time to each officer and a check with the

officer’s accounts of the used books

when returned.

What This Means

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.

Key Points

• 1Each government department must establish its own detailed rules for managing all forms of revenue and receipts.
• 2These departmental rules must cover the assessment, collection, allocation, remission, and abandonment of funds.
• 3Departments where officers collect money and issue official GAR-6 receipts must have strict procedures for managing receipt books.
• 4Receipt book management includes maintaining proper accounts of their issuance, limiting the number issued per officer, and verifying used books against officer records.
• 5The rule's primary objective is to ensure transparency, accountability, and prevent misuse in the handling of government finances and official receipts.

Practical Example

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.

Frequently Asked Questions

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.