301. Entry of received and disbursed amount in cash book of police station.-

All amounts received and disbursed shall be entered immediately at the station in the cash book, Form No. 224. At the end of the month, details of the balances in hand should be shown.

302. The description of cash received in police station should be entered in G.D. by head constable station writer.-

On receipt of cash, the head constable, station writer will enter in the general diary the hour of its arrival and the amounts disbursed on date, the balance in hand and reasons for the whole sum not being paid away; all subsequent amounts disbursed shall be entered in the diary at the time they are paid.  

(a) All entries concerning cash, both in the cash-book and general diary must be checked by the station officer as soon as they are made or, if made during his absence as soon as he returns to the station, when he must sign the cash-book after scrutiny and check all transactions which have occurred during his absence.

303. Keeping of undisbursed balance.-

The undisbursed balance will be kept in a strong-box under lock and key, and will be verified daily by the officerin-charge of the station. The box will be placed where the sentry can see it; it should be attached to a post or to the ground by a chain. The key will be kept by the senior officer present at the station.

304. The receipt and expenditure of postage service should be shown in the cash book.-

The receipt and expenditure of postage service, labels and postcards should be shown in the cash-book as if they were money.

305. Permanent advance for various works.-

Officers-in-charge of police stations and reserve inspectors receive from the Superintendent of Police a permanent advance to meet the following expenses which are debitable to the budget allotments noted against each :  

Note. – “Generally case property is returned to the owner by the Court soon after the disposal of the case or of the appeal. If the owner is not present in Court or is unable to come to the Court malkhana to receive the property, there is ordinarily no obligation on Government to restore the property to the owner at his residence, because it is not from his possession that property which has been the subject of an offence is seized by the police. The owner having lost the property should not expect to the Police who trace it out for him also to undertake the expense of delivery it to him. In exceptional cases, however, Government might undertake the expense of delivering the property at the residence of the owner and the transport charges in any such case should, in accordance with Article 30 of the Account Code, Volume I, be debited to the Police Budget under the head “23 – B.D.E.F. – (a) District Police – 5 Contingencies Miscellaneous.”

306. The book of cheques.-

A book of cheques in Form No. 11 shall be kept under lock and key at each police station. The Superintendent’s office seal shall be impressed on each page both original and duplicate, before a cheque book is issued to a police station. To recoup the permanent advance a separate cheque for each class of charges as detailed in the preceding paragraph except item 18 for instructions regarding which see paragraph 206 (d). Office Manual, should be sent to headquarters by a police officer. On arriving at headquarters the police officer will take the cheque to the public prosecutor who, after checking it with the papers in the case, will endorse on it the date of the officer’s arrival at headquarters, the amount to be paid, the name of the officer who is to receive payment, and will sign the endorsement. He will also make an entry for the cheque in a register which he will maintain for that purpose. This register will be kept up by police stations and will show the number and date of every cheque, the date of its presentation, the purpose for which payment is demanded, the person to whom is to be made, the amount to be paid, and the signature or seal of the bearer of the cheque. The cheque (unless it is for recoupment charges connected with interest property) shall next be laid before the Superintendent of Police for orders of payment, and shall then be taken by the police officer who brought it to the accountant, who will pay the amount from the permanent advance of the district making an entry in his contingent register and taking the payee’s receipt in the ordinary way. The accountant may pay only to the police officer whose name is on the cheque, and the officer will take the money to the police station. In the case of prisoners, corpses, etc. sent to places other than headquarters, the police officer of the Court to which they are sent, or if they are not sent to a Court, the officer-in-charge of the police station at their distinction, shall record on the back of the cheque the date of receipt, the amount due, the name of the police officer-in-charge and his signature. He shall then send the cheque to the public prosecutor who will make an entry for it in his register and pass it on to the Superintendent’s office for recoupment and remittance to the dispatching police station.

The procedure in the case of cheques relating to charges connected with intestate property will be the same except that instead of being laid before the Superintendent of Police they will, after endorsement by the public prosecutor and entry in his register, be presented for payment at the Court of the District Judge.

Note.- The book of cheques in form No.11 is also known as chik khurak.

307. Submission of cheques issued by S.O. –

On the 1st of each month each officer-in-charge of a station shall submit to the Superintendent a memorandum in Form No. 198 of the cheques issued by him in the previous month. The Superintendent or an officer not below the rank of inspector shall check this memorandum with the public prosecutor register.

This rule and those in paragraphs 305 and 306 apply to the Government Railway Police insofar as (expenditure may be incurred under any of the heads mentioned in paragraph 305. The permanent advance will be recouped from or through the Superintendent of Police of the district within which the railway police station is situated, except in the case of particular railway police station for which own to their situation special orders are issued, the monthly memorandum prescribed above will be forwarded by the railway police station officer to the Superintendent of Police from or through whom recoupment is effected.

308. Maintenance of accounts in Reserve lines.-

In the reserve lines accounts shall be kept in the same manner as prescribed above for police stations, the reserve inspector performing the duties of the officer-in-charge of a station and the lines Moharrir the duties of those of the head constable station writer. He will hold a permanent advance to meet the expenses of the kind enumerated in paragraph 305 and will discharge the duties assigned to the station officer in paragraphs 306 and 307. He will keep the book of cheques (Police From Nos. 304 and 320) under lock and key and will recoup his permanent advance by means of cheques which he will send to the public prosecutor for check and endorsement. Payment will be made exactly as laid down in paragraph 306. The monthly memorandum in Form 198 prescribed in paragraph 307 must be submitted to the Superintendent by the Reserve Inspector.