Para 10.6 — MSO

POSTING THE REGISTER 10.6 On receipt of the List of Payments and Cash Account from the Treasury, as soon as the schedules and vouchers relating to the heads 'Cash Remittances between Treasuries' and those of remittances into/withdrawals from Currency chests are checked with the entries under major and minor head '8782-Cash Remittances etc.-Cash Remittances between Treasuries and currency chests', all the debits on account of remittances should be posted in Column 1 to 4 of the Remittance Check Register by the District Accountant concerned. Similarly the acknowledgements of the remittances or withdrawals from Currency Chests shown in the relevant schedules forming part of the Cash Account should be posted as credits in the Columns 7 to 10 of the Register, care being taken to ensure that entries for credits are being posted against the corresponding original debits in Columns 1 to 4 or vice versa as the case may be.

In certain cases, the opposite transfers for original entries for 'Remittances into' or 'withdrawals from' Currency Chests as appearing in Treasury Schedules are made by the Central Accounts Section of the Reserve Bank at the instance of the Currency Officers having jurisdiction over the States, but stationed outside the State vide Article 18 of the Account Code Vol.II. The entries for response in respect of such cases of Extra State Currency transfers should be made against the original items posted from Treasury Schedules, with reference to the monthly statement of opposite transfers (in Form A. 13 of the Issue Department Manual, Reserve Bank of India) sent by the Currency Officers, duly checked and corroborated with the corresponding clearance Memos sent by the Central Accounts Section of the Bank. To this extent, the Columns 2 and 7 of the Register viz., 'Remitting Treasury' and 'Receiving Treasury' should be construed to cover the 'Central Accounts Section of the Reserve Bank of India' and these should be indicated suitably in these columns against the entries concerned.

The procedure outlined in the preceding sub-para is also applicable to cases of currency transfers in the Non-Banking treasuries/sub-treasuries in the 'Union Territory of Lakshadweep', where these are treated as transaction of the Union Government under the head 'Cash Remittances between Treasuries and Currency Chests'. Accordingly the