# columns should also incorporate the amount sanctioned in the budget grant to watch the progress of the monthly expenditure. The claim when preferred should be entered in the column meant for it. The…

- **Citation:** C.L. No. 14/xb-11
- **Court:** Allahabad High Court
- **Decided:** 1968-06-28
- **Case number:** C.L. No. 14/xb-11
- **Source:** https://unisonlegal.in/judgment/allahabad-high-court/columns-should-also-incorporate-the-amount-sanctioned-in-the-budget-grant-to-162713
- **Pages:** 2

## Headnote

columns should also incorporate the amount sanctioned in the budget grant to watch the progress of the monthly expenditure. The claim when preferred should be entered in the column meant for it. The remaining columns, i.e., from 5 to 10 need no alterations and should be opened accordingly.

## Text

12
12.
AUDIT REPORT
C.L. No. 14/xb-11 dated 31st January, 1958
The delay in the finalization of the audit inspection reports is due, mainly, to the
fact that the District Judges do not take prompt action on the audit objection so as to be
able to give final replies to them in the annotated copies themselves. Even objections
relating to small recoveries are not replied to finally and in detail. In most cases the
Office of the Accountant General, Uttar Pradesh, closes the objections if the replies of
the heads of offices are final and the heads of departments find them satisfactory and
recommend closure of the objections. Since the replies in most cases are not final, the
Court too is unable to give categorical and final comments thereon.

District Judges should, therefore, ensure that the final replies to as many audit
objections as possible are furnished in annotated Copies so that the Court may ensure
that there is sufficient justification for not sending the final replies, in the first instance
on the annotated copies.
C.L. No. 48/X-b-11 dated 14th June, 1965 read with
Government Letter No. B-1-905/X-54, 1964 dated 20th March, 1965
To avoid financial irregularities regularly pointed out in audit reports the
instructions contained in the Budget Manual and general orders issued by the Vitta
Vibhag from time to time should strictly be observed.
C.L. No. 84/X-b-11 dated 8th October, 1968
Instruction contained in G.O. no. 8(3)/68-Nyaya (Ka-II) Vibhag, dated June 28,
1968 and 3037/VII-(Ka-I)-133/66 dated August 26, 1968 should be strictly complied
with so that in future there may not be any delay in settlement of the audit objection.
C.L. No. 45/X-b-11 dated 23rd April, 1969
In order to avoid delay in settlement of the audit objections relating to the
judgeships concerned the District Judges should see that the instructions contained in
G.O. no. 10/1/4/68, dated October 31, 1968 are strictly complied with.
C.L. No. 50/X-b-11 dated 8th May, 1968
The revised procedure as contained in Government Endorsement no. 8(2)/68Nyaya (Ka-II) Vibhag, dated April 1, 1968 regarding Audit Inspection Reports may be
strictly complied with and audit objection should be attended to promptly.
C.L. No. 77/VIII-b-104 dated 20th May, 1971
For simplification in the procedure of accounts and audit of Revenue, Civil and
Criminal Court Deposits, directions contained in Accountant General's Circular Letter
no. Deposit I/Lx. 11/1420, dated December 14/18, 1970, should be strictly followed.
13.
AUDITS BY COMPTROLLER AND AUDITOR GENERAL FOR THE
REVENUE REALISED ON DATED COURT-FEE AND ON SUITS
VALUATION
C.L. No. 6/VIIF-26/Admn. (G), dated January 9, 1992
13

I am directed to enclose herewith a copy of letter No. 4016/VII-Nyaya-9
(Budget)/1990 dated 19.9.1990 from the Joint Secretary to Government of U.P. Nyaya
Anubhag-9 (Budget), Lucknow, on the above subject and to say that in the light of the
contents of the above letter the Court has decided to carry out audit of the accounts of the
revenue realized on Court fee and Suits Valuation in the Judgeship by the Comptroller
and Auditor General.

I am therefore, to request you kindly to make available the relevant
record/information to the Comptroller and Auditor General for the purpose when
required.
14.
 REGISTER FOR CONTINGENT GRANTS
C.L. No. 109/VIII-b-112 dated 14th December, 1956
The contingent register should be maintained in Form no. 13 of Financial
Handbook, Volume V, Part I. For the sake of convenience, however, separate registers
for each class of contingencies may be opened vide note (1) to para 173 ibid. The
register/registers thus maintained may be divided in two parts, i.e., one for contract
contingency and the other for non-contract contingency.

In order to meet the requirements of the Department it may be suggested that the
first three columns should be opened in the register/registers as given in the form itself
and sub-columns under column 4 meant for detailed head may be adopted in accordance
with the detailed head prescribed in the budget grant under the head contingencies. These
sub-columns should also incorporate the amount sanctioned in the budget grant to watch
the progress of the monthly expenditure. The claim when preferred should be entered in
the column meant for it. The remaining columns, i.e., from 5 to 10 need no alterations
and should be opened accordingly.