Para 9.4 — MSO (A&E)
Original Rule Text
9.4 The "Chalans" are filled in the Divisional staff or classification given therein checked and handed over to the parties who then make their own arrangements to remit the amount into Treasury/Reserve Bank of India. The duly receipted challan is brought by the party and surrendered to the Divisional Forest Officer who on being satisfied that the receipted challan is genuine, takes an entry of this revenue on the Receipt side of the Cash Book. If parties send Demand Drafts to the Division, they are first encashed and then the cash is remitted into Treasury at which time an entry is taken in the cash book.
Each Divisional Forest Officer should be directed to send a statement in the form given below along with the monthly account submitted to the Accountant General.
1. Total amount of Forest Revenue remaining unadjusted in the books of Treasury Officer at the end Of the previous month. 2. Total amount of Revenue for the current month as incorporated in the monthly Account of the Division. 3. Total (1) + (2). 4. Total amount of Revenue duly adjusted by the Treasury Officers (Consolidated Try. Receipts to be enclosed). 5. Balances amount of Revenue
Amount in Rupees
remaining unadjusted in the books of Treasury Officers at the end of the current month (3) - (4). 6. Details of unadjusted Revenue.
<table><tr><td>_________________________________ Sr. Name of the Amount Name of Item No. & No. party Treasury month of the Register of Revenue _________________________________________________</td></tr></table>
During the scrutiny of the monthly compiled account it should be seen that
(a) the closing balance shown against column 5 of the statement is correctly shown against column 1 of the statement in the following month
(b) items remaining unadjusted at the treasury for more than 3 months should be referred to Divisional Forest Officer for speedy settlement.
What This Means
Forest revenue is collected by the Divisional staff who fill in the challans (deposit slips), check the classification, and hand them to the parties for remittance to the Treasury or RBI. The receipted challan is returned by the party to the DFO, who verifies its genuineness and records the revenue in the Cash Book. A monthly statement tracking unadjusted treasury revenue must accompany accounts sent to the AG. Items unadjusted for more than 3 months require follow-up.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Challans filled by divisional staff with correct classification, given to parties for treasury deposit
- 2Receipted challans verified for genuineness by DFO before cash book entry
- 3Demand Drafts must be encashed first, then cash remitted to treasury
- 4Monthly revenue reconciliation statement must accompany accounts to AG
- 5Revenue unadjusted at treasury for 3+ months flagged for follow-up
- 6Closing unadjusted balance must match next month's opening balance
Practical Example
A timber buyer deposits Rs. 3,00,000 at the local treasury using a challan prepared by the Range Officer. The buyer returns the receipted challan to the DFO's office. The DFO verifies the treasury stamp is genuine, records the revenue in the Cash Book, and includes this in the monthly statement. The AG's office checks that the treasury has also recorded this amount. If a Rs. 50,000 deposit from July remains unreconciled by November, it is flagged for the DFO to pursue with the Treasury Officer.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why do parties deposit the money themselves instead of the Forest Department?▼
What happens if the DFO suspects a challan is not genuine?▼
How are Demand Drafts handled differently?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.