Rule 10 — RPR

10. Date of receipt of Government revenues, dues, etc.,–(1) Government dues tendered in the form of a cheque or demand draft or money order or postal order, which is accepted and honoured on presentation, shall be deemed to have been paid,-

(a) where the cheque or demand draft or postal order is tendered to the bank or post office, on the date on which it was cleared and entered in the receipt scroll;

(b) where a cheque or demand draft or postal order is tendered to a departmental officer (in cases where such tendering is permissible or required under departmental provisions), on the third working day after its presentation;

(c) if the money is paid by post and sent by post in pursuance of instructions to make payment by post, on the date on which the cover containing it is put into the post;

(d) if the money is paid by postal money order or any other recognised mode of remitting money by post in pursuance of instructions of the Government, on the date on which the money order is put into the post:

Provided that, where a cheque or draft is marked as not payable before a certain date, the payment shall not be deemed to have been made until the date on which it becomes payable.

(2) The Government revenues, dues etc., paid through electronic mode shall be deemed to have been paid to the Government on the date, it is received and entered in the receipt scroll by the bank of the department for crediting the money to the Government Account at the Reserve Bank.

(3) The period of delay for claiming penal interest from the authorised bank shall be calculated from the date of realisation of cheque or demand draft to the date prior to the day of the put through to Reserve Bank.

Explanation.– For the purposes of this rule, ‘put through’ refers to the credit of the amount into Government Account in the Reserve Bank.