Rule 16 - Government Receipts | KartavyaDesk
Original Rule Text
Rule 16 down in the regulations of the Department responsible for the same. (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. Amounts due to Government shall not be left outstanding without sufficient reasons. Where such amounts appear to be irrecoverable, the orders of the competent authority shall be obtained for their adjustment. Unless specially authorized by any rule or order made by competent authority, no sums shall be credited as revenue by debit to a suspense head. The credit must follow and not precede actual realization. Subject to any general or special orders issued by a Department of the Central Government, an Administrator or a Head of a Department responsible for the collection of revenue shall keep the Finance Ministry fully informed of the progress of collection of revenue under his control and of all important variations in such collections as compared with the Budget Estimates. (1) Rents of buildings and lands. When the maintenance of any rentable building is entrusted to a civil department, other than the Central Public Works Department, the Administrator or the Head of the Department concerned shall be responsible for the due recovery of the rent thereof. (2) The procedure for the assessment and recovery of rent of any building hired out will be regulated generally by the rules applicable to buildings under the direct charge of the Central Public Works Department. (3) The detailed rules and procedure, regarding the demand and recovery of rent of Government buildings and lands, are contained in the departmental regulations of the departments in charge of those buildings. (1) Fines. Every authority having the power to impose and/ or realize a fine shall ensure that the money is realized, duly checked and deposited into a treasury or bank as the case may be.
What This Means
Rule 16 of the General Financial Rules (GFR) 2017 focuses on how government departments should handle money received and outstanding dues. It emphasizes the importance of proper record-keeping for receipts, especially when using Form GAR-6. Departments must have systems in place to track receipt books issued to officers and reconcile them with their accounts. The rule also stresses that government dues shouldn't be left unpaid without good reason, and if recovery is impossible, the department needs approval from a higher authority to write them off. Revenue should only be credited after it's actually received, not before, preventing artificial inflation of revenue figures.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- •Proper accounting of government receipts is mandatory, particularly when using Form GAR-6.
- •Outstanding government dues must be actively pursued and not left unattended.
- •Irrecoverable dues require approval from a competent authority for adjustment.
- •Revenue can only be credited after actual realization, preventing premature accounting.
- •Heads of Departments are responsible for keeping the Finance Ministry informed about revenue collection progress.
Practical Example
Mr. Sharma, a Junior Assistant in the Department of Agriculture, is responsible for collecting fees for soil testing services. He issues receipts using Form GAR-6. Rule 16 requires the department to maintain a record of all GAR-6 books issued to Mr. Sharma. At the end of each month, Mr. Sharma must return the used receipt book, and the department accountant, Ms. Verma, verifies the receipts against the money deposited in the treasury. Furthermore, if a farmer, Mr. Patel, owes ₹5,000 for soil testing done six months ago and hasn't paid despite repeated reminders, Mr. Sharma's supervisor must seek approval from the Head of Department to write off the debt if it's deemed irrecoverable after exhausting all recovery options.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What is Form GAR-6, and when is it used?▼
What happens if we can't recover money owed to the government?▼
Can we credit revenue before we actually receive the money?▼
Who is responsible for ensuring rent is collected for government buildings?▼
What are the rules for fines collected by government authorities?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Test Your Knowledge
Question 1 of 3
According to Rule 16 of GFR 2017, which form is specifically mentioned for issuing receipts when officers receive moneys on behalf of the Government?
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