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Rule 11 - Revenue Collection | KartavyaDesk

RPR

Original Rule Text

11. Procedure to be adopted by Department of Government.– The detailed procedure to be adopted in any particular Department of the Government with regard to the realisation of Government dues and granting of receipts for the money realised shall be framed in consultation with Controller General of Accounts, Department of Expenditure.

What This Means

Rule 11 of the Receipt and Payment Rules outlines how each government department should handle collecting money owed to the government and issuing receipts. It essentially says that each department needs to create its own specific, detailed process for this. This isn't something a department can just decide on its own, though. They need to consult with the Controller General of Accounts (CGA), which is part of the Department of Expenditure, to make sure their proposed process is sound and follows the overall financial regulations.

This rule applies whenever a government department is collecting money, whether it's taxes, fees, fines, or any other type of revenue. It affects everyone involved in the process, from the officers collecting the money to the accountants managing the funds. The goal is to ensure transparency, accountability, and consistency in how government revenue is handled across different departments. By consulting with the CGA, the government aims to avoid errors, prevent fraud, and maintain a standardized approach to financial management.

In short, Rule 11 ensures that each department has a well-defined and approved procedure for collecting government dues and issuing receipts, promoting financial integrity and uniformity across the government.

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.

Key Points

  • •Each government department must establish a detailed procedure for realizing government dues and issuing receipts.
  • •The procedure must be framed in consultation with the Controller General of Accounts (CGA), Department of Expenditure.
  • •This rule aims to ensure transparency, accountability, and consistency in revenue collection.
  • •The rule applies to all types of government revenue, including taxes, fees, and fines.
  • •The CGA's involvement ensures adherence to overall financial regulations.

Practical Example

The Department of Fisheries wants to implement a new system for collecting license fees from fishing vessels. They draft a detailed procedure outlining how officers will collect the fees, how receipts will be issued (both physical and digital), and how the money will be deposited into the government treasury. Before implementing this new system, they must send the draft procedure to the Controller General of Accounts (CGA) for review and approval. The CGA might suggest changes to ensure the procedure complies with existing financial rules and provides adequate safeguards against fraud. Only after the CGA approves the procedure can the Department of Fisheries implement it.

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.

Frequently Asked Questions

What happens if a department doesn't consult with the CGA before implementing a revenue collection procedure?▼
Implementing a procedure without consulting the CGA would be a violation of Rule 11. This could lead to the procedure being deemed invalid, and the department may be required to revise it. It could also result in disciplinary action against the responsible officers.
Does Rule 11 apply to all types of government revenue?▼
Yes, Rule 11 applies to all types of government revenue, including taxes, fees, fines, charges for services, and any other money owed to the government.
What kind of details should be included in the procedure framed by the department?▼
The procedure should include details on how the money will be collected, the type of receipts to be issued, the process for depositing the money into the government treasury, the accounting procedures to be followed, and the safeguards to prevent fraud and errors.
Who is the Controller General of Accounts (CGA) and what is their role?▼
The Controller General of Accounts (CGA) is the principal advisor to the Union Government on accounting matters. They are responsible for establishing and maintaining a sound financial management system in the government. Their role in Rule 11 is to ensure that the revenue collection procedures of each department comply with overall financial regulations.
Is there a standard template for creating a revenue collection procedure?▼
While there isn't a single, mandatory template, the CGA may provide guidelines or best practices that departments can use as a starting point. Departments should tailor their procedures to their specific needs while ensuring compliance with all relevant rules and regulations.

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 11 of the Receipt and Payment Rules, which authority must a Department of the Government consult with when framing a detailed procedure for realizing Government dues?

Related Rules

GeneralReceipt & Payment Rules, 2022 - GeneralRule 1Receipt & Payment Rules, 2022 - Rule 1Rule 23Receipt & Payment Rules, 2022 - Rule 23Rule 12Receipt & Payment Rules, 2022 - Rule 12Rule 14Receipt & Payment Rules, 2022 - Rule 14

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