Rule 6 — RPR

6. Deposit of revenue, receipts and dues of Government.– (1) The deposit of revenue, receipts and dues of Government into Government Account shall be carried out by,–

(i) All moneys received by the departmental officer or tendered to Government on account of revenues, deposit, remittances, receipts, dues or otherwise shall be deposited in the accredited bank without any delay for inclusion in the Government Account.

(ii) It is the sole responsibility of the departmental officer to ensure deposit of such money indicating correct Head of Account in consultation with PAO or the Principal Account Office, as the case may be.

(iii) Moneys received as aforesaid shall neither be utilised to meet departmental expenditure, except as authorised in item (iv), nor otherwise kept apart from the accounts of the Government.

(iv) Notwithstanding anything contained in clause (a), direct utilisation of departmental receipts for departmental expenditure in specific case under special circumstances shall be authorised by the Ministry of Finance through Controller General of Accounts:

Provided that the authority given to utilise money as aforesaid shall not be construed as authority to keep the Departmental receipts and expenses defrayed from there, outside the account of the payments into and withdrawals from the Consolidated Fund or public account, as the case may be.

Immediately on receipt of Government revenues, receipts or dues of a department, the bank shall cause them to be credited into the Government Account held by the Reserve Bank in accordance with the procedure specified by the Reserve Bank in consultation with the Head of Accounting Organisation of the concerned department and Controller General of Accounts.