Rajasthan Treasury Rules, 2012
No: -- Dated: Dec, 07 2012
RAJASTHAN TREASURY RULES, 2012
राजस्थान कोषागार नियम, 2012
Preamble
The Governor in exercise of the powers conferred under Article 283(2) of the Constitution of India, hereby makes the following rules regulating the custody of, payment into and withdrawal from the Consolidated Fund and Contingency Fund of Rajasthan and the moneys credited to the Public Account of the State and all other connected and ancillary matters thereto, namely:
Main Rules
General Principles & Rules
Short Title & Commencement
Rule 1 These Rules may be called the "RAJASTHAN TREASURY RULES, 2012".
Rule 2 They shall come into force with effect from 7th December, 2012.
Rule 3 If the Government considers it necessary and expedient to do so for avoiding any hardship or removing any difficulty that may arise as a result of the application of these rules, it may, subject to such restrictions and conditions, if any, as it may think fit to impose dispense with or relax the provisions of any of these rules in any case or class of cases.
Rule 4 Definitions: In these rules, unless the context otherwise requires, the following expressions have the meaning hereby assigned to them, that is to say: ‐
Rule 4 (a) "State", "Government", and "Governor" means respectively the State of Rajasthan, the Government of Rajasthan and the Governor of Rajasthan.
Rule 4 (b) "Accountant General" means the Accountant General, Rajasthan, to whom the accounts are rendered by the Treasury Officers.
Rule 4 ( c) "Bank" means any office or branch of the Banking Department of the Reserve Bank of India, any branch of the State Bank of India acting as the agent of the Reserve Bank of India in accordance with the provisions of the Reserve Bank of India Act, 1934 (2 of 1934), any branch of a subsidiary bank as defined in Section 2 of the State Bank of India (Subsidiary Bank) Act, 1959 (38 of 1959) which is authorized to transact Government business as agent of the State Bank of India, or any branch of a bank as may be appointed by the Reserve Bank of India as its agent under the provisions of sub section (1) of Section 45 of the Reserve Bank of India Act, 1934 (2 of 1934).
Rule 4(d) "Reserve Bank" means any office or branch of the Banking Department of the Reserve Bank of India constituted under the Reserve Bank of India Act, 1934 (2 of 1934). Rule 4(e)
Rule 4(e) "Government Account" means the account relating to the Consolidated Fund, the Contingency Fund or the Public Account.
"Consolidated Fund" means the Consolidated Fund of the State as referred to in Article 266(1) of the Constitution of India.
"Public Account" means the Public Account of the State referred to in clause (2) of Article 266 of the Constitution of India.
"Contingency Fund" means the Contingency Fund of the State established under the Contingency Fund of Rajasthan Act, 1956 (40 of 1956) in pursuance of Article 267(2) of the Constitution of India.
Rule 4 (f) "Treasury" means a Treasury established at the headquarters of the District or at any other convenient place in a District and includes a Pension Payment Office, the State Treasury in Delhi and a Sub treasury, unless the context otherwise provides.
Rule 4 (g) "Collector" means the head of a district and includes any other officer for the time being authorised to discharge the duties of the Collector for the purpose of these Rules.
Rule 4 (h) "Director, Treasuries & Accounts" means the Director, Treasuries and Accounts, Rajasthan, and includes a Joint Director, in respect of such functions as are entrusted to him.
Rule 4(i) "Director, Pension" means the Director, Pension and Pensioner's Welfare Department, Rajasthan and includes Joint Director/ Deputy Director of that Department, in respect of such functions as are entrusted to him.
Rule 4(j) "Inspector General of Registration and Stamps" means the Inspector General of Registration and Stamps, Rajasthan.
Rule 4(k) "Treasury Officer"/"Pension Payment Officer" means an Officer appointed to act as Treasury Officer/Pension Payment Officer in respect of a Treasury/Pension Treasury and includes an Additional Treasury Officer/Additional Treasury Officer/Assistant Pension Payment Officer in respect of such functions of the Treasury Office/Pension Payment Office as may be assigned to him by the Treasury Officer/Pension Payment Officer or any other higher authority.
Rule 4(l) "Accountant" means Treasury Accountant posted in the Treasury to discharge the prescribed functions.
Rule 4(m) "E‐Payment" means payment of the taxes levied by or any other amount due to the State Government using electronic funds transfer services of a Bank by instant debit to payee’s account with Bank and credit to the State Government account and payment through electronic mode against the bills raised in the Treasury.
Rule 4(m‐1) "Electronic Payment” also means payment of Government transactions through treasuries and sub treasuries into the bank accounts of Government employees or beneficiaries.
Rule 4(n) 'Drawing and Disbursing Officer'' means a Head of office and also any other Gazetted Officer serving under Head of Office authorised by him under these rules to sign, draw bills including pay and allowances, incur expenditure to the extent specified and make payments on his behalf. The term shall also include a Head of Department where he himself discharges such functions.
Rule 4(o) Re‐appropriation" means the transfer by a competent authority of a sum of money from one unit of appropriation to meet specific expenditure under another.
Rule 4(p) ‘Contingent Charges" means and includes all incidental and other expenses which are incurred for the management of an office as an officer or for the technical working of a department other than those which under prescribed rules for classification of expenditure fall under some other head of expenditure. Rule 4 (q) e‐Treasury means central treasury apart from treasuries and sub‐treasuries situated in various districts to manage the functioning of online Government Receipts of the Government dues. It shall enable to accept digitally signed online payments on behalf of State Government and facilitate to fill e‐Challans through its website.
Rule 4 (r) e‐Treasury officer" means an officer appointed to act as Treasury Officer in respect of e‐treasury and include an Additional Treasury Officer/ Assistant Treasury Officer in respect of such functions of the e‐treasury as are assigned to him by e‐treasury officer or any other higher authority. He shall be responsible for proper administration of online Government Receipt Accounting System (GRAS). He shall also be responsible for security measures taken on e‐treasury website to facilitate e‐payment and deposition of tax and non‐tax revenue