Customs Duty

(d) All the entries in the Schedule of Bills paid, except those which relate to the Post Office establishment bill and the abstract contingent bills should be numbered in a separate monthly consecutive series, commencing with No.1, and when the schedule is submitted to the Postal Accounts Office, each entry in it should be supported either by a voucher correspondingly numbered or there should be an explanation of its absence written on the schedule in the form of footnote. The post office establishment bill and the abstract contingent bills paid at various offices and on various dates will generally form the subject of several entries, each of which should receive a number when the first entry is made in the schedule this number being repeated against each subsequent entry. No particulars are required as to the several offices which make the payment and it would be sufficient to enter each class of transactions separately for the Head Office itself, for its branch offices and for the sub offices thus –“Portion of Post office monthly Establishment bill (or A.C. Bills)”. When the schedule is submitted to the Postal Accounts Office, it should be supported by the establishment pay bill in the cases of the first period of payments (1st to 15th ) and by the memorandum of undisbursed pay in the case of second period (16th to end of the month). As regards other bills including supplementary bills cashed by the Post office, the original bills should be submitted as vouchers with the schedules in which they are entered.

Note:- Payment relating to the bills for pay and allowances and other bills of different offices encashed at Post Offices as per Note 1 below Rule 236 and Appx. 10 of FHB. Vol.I, should be incorporated in separate schedules, subsidiary to the main one in which the daily total of each of sub schedule may be included and consolidated so as to agree the total charge with the amount shown against ‘Bills paid’ in the Cash Account each month. These separate schedules should be prepared in triplicate and the duplicate copy should be sent to the drawing officer concerned by the 4th of the month following the month of transactions for verification and return by the 10th of the same month,.

The verified copies should be preserved in a guard file and made available to the Inspection party during local inspection of the Post Offices.

(e) All the entries in the schedules of unclassified payments, payment on account of Life Insurance, and Head Record officer of Railway Mail Service and in the schedule of void money orders should also be numbered in a monthly consecutive series, commencing with no.1 and when the schedule is submitted to the Postal Accounts Office, each entry in it should be supported either by a voucher correspondingly numbered, or there should be an explanation of its absence written on the schedule in the form of footnote. The schedule of Customs Duty and other Charges realised in Cash or inward Foreign Parcels or articles received by Foreign Letter Mail should similarly be supported by the relevant Parcel receipts or Assessment Memorandum, as the case may be and explanations furnished in the case of absence of any such receipt or memorandum.

Note 1:- The vouchers pertaining to the schedules of bills paid, unclassified payments, payments on account of Life Insurance, void money orders and Head Record officer of the Railway Mail Service should have prefixed to their number the distinguishing letter BULVT or R. respectively so as to indicate the schedule to which they relate.

Note 2:- The vouchers pertaining to each schedule should be arranged and stitched to the Schedules concerned before their dispatch to the Postal Accounts Office. The vouchers while remaining in the office should be kept under lock and key. (f) All the entries in the Schedules of payments of Posts and Telegraphs pensions, Postal, Telecom/BSNL pensions and payments on account of commutation of Pension should be numbered in a separate monthly consecutive series commencing with No.1 and when the schedule is submitted to the Postal Accounts Office each entry in it should be supported either by a voucher correspondingly numbered or there should be an explanation of its absence written on the schedule in the form of footnote. The Head Postmaster should