Para 8.37 — MSO (A&E)
Original Rule Text
8.37 The head "III-Other Remittances" is sub divided into-
(a) Items adjustable by Civil Officers; and
(b) Items adjustable by Public Works Officers.
Transactions pertaining to non-Public Works heads of account, which originate in the accounts of Divisional Officers of the Public Works Department but which cannot be adjusted by the Division through schedules of adjusting account, settlement account or miscellaneous head of account are classified under head
(a) of "Other remittances", and is adjusted in the civil section of the accounts. When a transaction relating to the Public Works Department originates in the civil sections of the accounts whether on the authority of Treasury, or Other Departmental account rendered to the Accountant General or on the authority of the Settlement received by him, and it is not classifiable under one of the Public Works revenue or expenditure heads, transactions under which are permitted to be adjusted direct on the Accountant General's books, it is debited or credited as the case may be, to "Other Remittances" under Head (b). A responding debit or credit of either class if allocated under
(a) or
(b) according as the original transaction (credit or debit) is classified under
(a) or (b).
What This Means
Division III 'Other Remittances' is split into two sub-heads: (a) Items adjustable by Civil Officers and (b) Items adjustable by Public Works Officers. When a PWD transaction cannot be adjusted through regular schedules but relates to non-PWD heads, it goes under head (a) and is adjusted in the civil section. When a transaction originates in the civil section but relates to PWD (and is not directly classifiable under PWD revenue/expenditure heads), it goes under head (b). The responding entry (debit or credit) follows the same classification as the original entry.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Division III has two sub-heads: (a) adjustable by Civil Officers, (b) adjustable by PW Officers
- 2Head (a): PWD transactions relating to non-PWD heads, adjusted in civil accounts
- 3Head (b): Civil-origin transactions relating to PWD, not classifiable under regular PWD heads
- 4Responding entries follow the same (a) or (b) classification as originating entries
- 5Covers transactions from Treasury accounts, departmental accounts, and settlements
Practical Example
A PWD division collects Rs 2 lakh in stamp duty on behalf of the Revenue Department. Since this is a non-PWD head, it cannot be adjusted through PWD schedules. It is classified under head (a) 'Items adjustable by Civil Officers' in Other Remittances, and the civil section of the AG office makes the final adjustment to the Revenue Department's accounts. Conversely, when a Treasury debits a PWD-related item that cannot go under regular PWD heads, it is classified under head (b).
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 the practical difference between head (a) and head (b)?▼
How does the responding entry work?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.