# 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. 109/VIII-b-112
- **Court:** Allahabad High Court
- **Decided:** 1956-12-14
- **Case number:** C.L. No. 109/VIII-b-112
- **Source:** https://unisonlegal.in/judgment/allahabad-high-court/columns-should-also-incorporate-the-amount-sanctioned-in-the-budget-grant-to-162714
- **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. 14 15.

## Text

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.
14
15.
BILLS DURING LAST DAYS OF THE FINANCIAL YEAR
C.E. No. 132/X-b-2 (Budget) dated 23rd December, 1972
Too much expenditure during the last few weeks of the financial year leads to
many financial irregularities besides affording an opportunity for corruption. It should
therefore, be ensured that large number of bills are not presented in the Treasury and the
State Bank in the month of March towards the close of the financial year. The directions
issued by the Government and the Court in this regard should be strictly followed.
16.
STATEMENT OF LAPSED DEPOSITS
C.L. No. 74/VIII-b-105 dated 30th November, 1963
Attention of all the Presiding Officers is drawn to the instructions contained in
para 349 and 351-A of Chapter XV of Financial Handbook, Volume V, Part I, and Rules
328 and 331 of Chapter XI of General Rules (Civil), 1957, Volume I with the remarks
that the statement of lapsed deposits and clearance register of ―Civil Court Deposits‖
should be submitted punctually in April each year and should be checked thoroughly
before submission.
17.
CIVIL COURT ACCOUNTS
C.E. No. 6/VIII-b-104 dated 13 January, 1966
District Judges should see that the accounts are furnished to the Accountant General,
Uttar Pradesh, Allahabad regularly and in time under intimation to Government and the
Court.
18.
SALES TAX
C.L. No. 81/VII-f-144 dated 23rd September, 1968, read with
G.O. No. 1700/VII-Ka-1-83/68 dated 23rd September, 1968
In order to check unauthorized realization of Sales tax, the District Judges should
ensure that while purchasing articles for their departments, no payment of Sales Tax is
made against such cash memos and vouchers on which the registration number of the
firms from which the purchases are made and the date from which it is effective are not
printed. They should also send the quarterly statement of such purchases to the Sales Tax
Officer concerned.
19.
TELEPHONES
C.L. No. 10-X-b-2- (Budget) dated 13th January, 1975
A separate sub-head may be given for expenditure on telephone and a statement
showing the expenditure on telephone connections of each court should invariably be
submitted to the Court in April each year.
==========