Government Revenue Collection Process
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Government Revenue Collection Process

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Questions and Answers

What is the primary purpose of receipt books in machine numbered Form G.A.R. 6?

  • To record all financial transactions of a department
  • To be used by Government officers receiving money (correct)
  • To manage the storage of financial documents
  • To issue duplicates for lost receipts

    • Who is responsible for the custody of receipt books?

  • The officer authorized to sign on behalf of the Government (correct)
  • The department head of the office
  • Any available government employee
  • The finance department clerk

    • What action is prohibited regarding duplicates or copies of receipts?

  • Issuing duplicates if the originals are lost (correct)
  • Creating additional receipt books for the same period
  • Allowing any officer to use the receipt forms
  • Issuing a certificate for received funds

    • What must be done before a receipt book is used for the first time?

    <p>Count the forms and record the number</p> Signup and view all the answers

    What is allowed if there is a necessity for a document stating a sum was received?

    <p>Providing a certificate of receipt</p> Signup and view all the answers

    What must be used for making rupee deposits to the Government Account for imports under Direct Payment Procedure?

    <p>Form GAR 8 in quadruplicate</p> Signup and view all the answers

    Where should examination fees for candidates in India be remitted?

    <p>To the Secretary of the respective commission</p> Signup and view all the answers

    Who supplies the challan forms that may be bilingual?

    <p>The departmental officer or the bank</p> Signup and view all the answers

    Which forms are specifically prescribed under the revenue collection schemes of the Boards?

    <p>Challan forms</p> Signup and view all the answers

    What is the method for paying examination fees by candidates residing outside India?

    <p>By means of crossed Indian Postal Orders</p> Signup and view all the answers

    When is a government cheque deemed to have been paid if it is tendered to a bank?

    <p>On the date it is cleared and entered in the receipt scroll</p> Signup and view all the answers

    What is the payment date for a cheque sent by post for government dues?

    <p>On the date the cover is put into the post</p> Signup and view all the answers

    What is required from the Head of an office when issuing a receipt?

    <p>To confirm that the amount has been properly entered in the cash book</p> Signup and view all the answers

    When can a receipt be exempted for payers of money collected by the National Savings Organisation?

    <p>When the field staff does not require one</p> Signup and view all the answers

    What happens if a cheque is marked as not payable before a certain date?

    <p>Payment is deemed made on the date it becomes payable</p> Signup and view all the answers

    In what form must all receipts be written?

    <p>In figures and in words</p> Signup and view all the answers

    Who can authorize another officer to sign receipts on behalf of the Head of the office?

    <p>The Head of the office at their discretion</p> Signup and view all the answers

    What should be clearly recorded on the receipt when money is recovered from a bill?

    <p>The full particulars of the deduction</p> Signup and view all the answers

    What is the maximum cash amount that departmental officers are normally authorized to receive in each case?

    <p>Rs. 100</p> Signup and view all the answers

    Which form of payment is NOT typically accepted by departmental officers for government revenues and dues?

    <p>Credit cards</p> Signup and view all the answers

    In what situation can departmental officers receive higher amounts in cash than the prescribed limit?

    <p>When specially authorized</p> Signup and view all the answers

    What action must departmental officers take if they receive cheques in their name?

    <p>Endorse them for payment to their Pay and Accounts Officers</p> Signup and view all the answers

    Where must revenues and dues received in cash be remitted if departmental officers are stationed elsewhere?

    <p>To their Pay and Accounts Officers via crossed bank drafts</p> Signup and view all the answers

    What does the term 'local branch' refer to in the context of these regulations?

    <p>A branch located at the station of a departmental officer</p> Signup and view all the answers

    Which of the following statements is true regarding the acceptance of government revenues?

    <p>Revenues are generally received in cash, local drafts, or local cheques unless ordered otherwise.</p> Signup and view all the answers

    What is required for instruments accepted by departmental officers without cheque drawing powers?

    <p>They should be drawn in favor of the concerned Pay and Accounts Officers.</p> Signup and view all the answers

    What is issued by the bank to facilitate delivery of the receipted challan to the depositor?

    <p>A metal or paper token</p> Signup and view all the answers

    What must be done immediately after a cheque or draft is dishonoured?

    <p>Return the dishonoured cheque or draft to the tenderer</p> Signup and view all the answers

    What is the liability of the Government in case of delays in notifying a dishonoured cheque or draft?

    <p>They accept no liability</p> Signup and view all the answers

    What is the precaution necessary when making payments by cheque or bank draft for government dues?

    <p>Ensure the cheque or draft reaches in good time</p> Signup and view all the answers

    On which day may the bank refuse to accept a cheque or draft?

    <p>On the last day for submission</p> Signup and view all the answers

    What happens to the challan presented with a dishonoured cheque or draft?

    <p>It is retained and destroyed</p> Signup and view all the answers

    How does the Government handle variations in conditions related to payments of dues?

    <p>They permit relaxation for certain transactions</p> Signup and view all the answers

    Which of the following is NOT considered a 'working day'?

    <p>A national holiday</p> Signup and view all the answers

    What type of payment methods can a Ministry or Department specify for Government dues?

    <p>Only bank drafts</p> Signup and view all the answers

    What must be done to cheques or bank drafts before they are tendered?

    <p>They must be crossed by the drawer</p> Signup and view all the answers

    What happens to the payment once a cheque or draft is tendered?

    <p>A preliminary acknowledgment is given, but payment is not considered complete until cleared</p> Signup and view all the answers

    Who can specify the acceptance of cheques and bank drafts for Government dues?

    <p>The Controller General of Accounts with consultation</p> Signup and view all the answers

    What action can a bank take regarding cheques or drafts in certain situations?

    <p>Refuse to accept cheques or drafts that cannot be reasonably collected</p> Signup and view all the answers

    What receipt should be issued once a cheque or draft has been cleared?

    <p>A formal payment receipt shall be given or sent</p> Signup and view all the answers

    What information is included in the preliminary acknowledgment of a cheque or draft?

    <p>The cheque/draft number, amount, and purpose</p> Signup and view all the answers

    Where can bank drafts be tendered for direct credit to the Government account?

    <p>Only at the same branch where the draft was drawn</p> Signup and view all the answers

    What is the condition for the challan forms provided by the departmental officer or bank?

    <p>They shall be supplied free of charge.</p> Signup and view all the answers

    In which form should candidates remit examination fees to the respective commission in India?

    <p>Crossed Indian Postal Orders.</p> Signup and view all the answers

    What must be used for direct deposits to the Government Account for imports under the Direct Payment Procedure?

    <p>Form GAR 8 in quadruplicate.</p> Signup and view all the answers

    Which Board oversees the collection of customs and excise duties?

    <p>Central Board of Excise and Customs.</p> Signup and view all the answers

    Where should tax receipts relating to indirect taxes be credited?

    <p>Reserve Bank of India and specified public sector banks.</p> Signup and view all the answers

    What must be done regarding the number of forms in a receipt book before it is first used?

    <p>The number of forms must be counted and recorded.</p> Signup and view all the answers

    What type of document can be issued if an original receipt is reportedly lost?

    <p>A certificate stating a specific sum was received.</p> Signup and view all the answers

    Under what circumstance can duplicates of receipts be issued?

    <p>Only under special orders from the Government.</p> Signup and view all the answers

    What is indicated by the phrase 'personal custody' regarding receipt books?

    <p>Only the designated officer may hold and manage the receipt books securely.</p> Signup and view all the answers

    Which of the following is true about the form of receipt books used by Government officers?

    <p>Machine numbered Form G.A.R. 6 is a standard format for all Government officers.</p> Signup and view all the answers

    What is the maximum cash amount that departmental officers are normally authorized to accept in a single transaction?

    <p>Rs. 100</p> Signup and view all the answers

    Which instrument should be endorsed by departmental officers if received in their name?

    <p>Cheques or bank drafts</p> Signup and view all the answers

    Which statement is true regarding the methods of receiving government revenues by departmental officers?

    <p>Receipts can be made in cash or through various banking instruments.</p> Signup and view all the answers

    What is the primary purpose of crossing a bank draft received by departmental officers?

    <p>To facilitate endorsement to Pay and Accounts Officers.</p> Signup and view all the answers

    In which scenario may departmental officers receive amounts in cash exceeding the usual limit?

    <p>Only with prior written authorization.</p> Signup and view all the answers

    What defines a 'local branch' in this context?

    <p>A branch at the officer's station.</p> Signup and view all the answers

    Which of the following statements about endorsements of cheques is incorrect?

    <p>Endorsements can be done only by accounting officers.</p> Signup and view all the answers

    If revenues are received in cash by departmental officers at locations other than their designated offices, what must happen to those funds?

    <p>They should be remitted by means of crossed bank drafts.</p> Signup and view all the answers

    What is a requirement for cheques or bank drafts to be accepted when tendered for Government dues?

    <p>They must be crossed by the drawer before tendering.</p> Signup and view all the answers

    What may happen if a bank draft is not in order at the time of tendering?

    <p>The acceptance of payment will be refused.</p> Signup and view all the answers

    Under what circumstances can a Ministry or Department specify the use of only bank drafts for payments?

    <p>When there are no existing laws against it.</p> Signup and view all the answers

    What is required from the bank once a cheque or draft is cleared?

    <p>An official payment receipt issued to the tenderer.</p> Signup and view all the answers

    What does a preliminary acknowledgment of a cheque entail?

    <p>Acknowledgment of receipt with specific details.</p> Signup and view all the answers

    In which situation can a bank refuse to accept a cheque?

    <p>If it arrives with insufficient funds in the drawer's account.</p> Signup and view all the answers

    What must be done to a bank draft that is tendered at the same branch for crediting to the Government account?

    <p>A receipted challan may be delivered on the same day.</p> Signup and view all the answers

    What stipulation exists regarding the acknowledgment of payment when a cheque is tendered?

    <p>Acknowledgment of receipt is only temporary until funds are verified.</p> Signup and view all the answers

    Under what condition is a cheque marked as not payable before a certain date deemed to have been paid?

    <p>On the date the cheque becomes payable</p> Signup and view all the answers

    When a cheque is sent by post for government dues, when is it considered received?

    <p>The day it is mailed</p> Signup and view all the answers

    What documentation must be satisfied before granting a receipt for money received on behalf of the Government?

    <p>The amount must be properly entered in the cash book</p> Signup and view all the answers

    What must be included in a receipt when money is recovered from a bill?

    <p>Details of the deduction process</p> Signup and view all the answers

    Who is ultimately responsible for signing a receipt for money received on behalf of the Government?

    <p>The Head of the office or an authorized subordinate</p> Signup and view all the answers

    In what scenario may a receipt not be necessary, according to the provided regulations?

    <p>When field staff receive money for National Savings Organisation's savings boxes</p> Signup and view all the answers

    What is the interpretation of 'mutatis mutandis' as used in the context of payments made by post?

    <p>Adapting the rules as necessary for different situations</p> Signup and view all the answers

    What does the Head of an office need to verify before signing a receipt for payment made?

    <p>That the amount is properly entered in the cash book</p> Signup and view all the answers

    What should be done with the challan accompanying a dishonoured cheque or draft after it is returned to the tenderer?

    <p>It should be retained and destroyed in due course.</p> Signup and view all the answers

    Under what condition may the bank refuse to accept cheques or drafts when presented on the last working day?

    <p>If they require inter-bank clearance.</p> Signup and view all the answers

    What is the Government's stance on liability for loss or damage from delays in notifying the dishonour of a cheque?

    <p>The Government cannot accept any liability.</p> Signup and view all the answers

    What must be done when a cheque or draft is dishonoured?

    <p>Request immediate cash payment from the tenderer.</p> Signup and view all the answers

    When making payments by cheque or draft for government dues, what precaution is necessary?

    <p>Make sure the cheque reaches the bank in good time.</p> Signup and view all the answers

    What happens if cheques or drafts are tendered which require clearance but the inter-bank clearing house is disrupted?

    <p>They will not be accepted.</p> Signup and view all the answers

    What type of acknowledgment is issued by the bank to a depositor for facilitating delivery of the receipted challan?

    <p>A preliminary acknowledgment.</p> Signup and view all the answers

    What discretion does the Government have regarding payment conditions for certain transactions?

    <p>It can issue orders relaxing the conditions.</p> Signup and view all the answers

    What is the general form of payment that departmental officers can accept for government revenues?

    <p>Crossed local drafts or local cheques</p> Signup and view all the answers

    What is the maximum cash amount that departmental officers are typically allowed to receive in each transaction?

    <p>Rs. 100</p> Signup and view all the answers

    If a departmental officer receives a cheque in their name under any Act, what must they do with it?

    <p>Endorse it for payment to their respective Pay and Accounts Officers</p> Signup and view all the answers

    What must departmental officers do with cash received if they are stationed at a different office from their Pay and Accounts Officers?

    <p>Remit it to the latter office by crossed bank drafts</p> Signup and view all the answers

    What does 'local branch' refer to in the context of the receipt of government revenues?

    <p>A branch of a bank located where a departmental officer operates</p> Signup and view all the answers

    What should be done with cheques or drafts once they are tendered?

    <p>They must be cleared</p> Signup and view all the answers

    When departmental officers are receiving instruments not in their favor, what must be clearly indicated?

    <p>Official designation of the concerned Pay and Accounts Officers</p> Signup and view all the answers

    What happens if a cheque is marked as not payable before a specific date?

    <p>It becomes void and cannot be cashed</p> Signup and view all the answers

    What is the role of the Controller General of Accounts in relation to payments of Government dues?

    <p>To determine the validity of bank drafts for departmental officers.</p> Signup and view all the answers

    Which condition must be fulfilled when accepting cheques and bank drafts for Government payments?

    <p>They should be crossed by the drawer before tendering.</p> Signup and view all the answers

    What must happen before a formal payment receipt is issued to the tenderer?

    <p>The cheque or draft must be fully cleared.</p> Signup and view all the answers

    Under what condition may a bank refuse to accept a cheque or draft?

    <p>If they suspect funds are insufficient for collection.</p> Signup and view all the answers

    What information is explicitly provided in the preliminary acknowledgment of a tendered cheque or draft?

    <p>The number and amount of the cheque or draft.</p> Signup and view all the answers

    What is the primary implication of a cheque being drawn on a local branch of a scheduled bank?

    <p>It can only be accepted at a specified branch or by a designated officer.</p> Signup and view all the answers

    Which of the following statements about the issuance of receipts for government dues is true?

    <p>Formal receipts cannot be given until payment verification is completed.</p> Signup and view all the answers

    What must a department do when a bank draft is presented at the same branch for crediting to the Government account?

    <p>The challan may be delivered on the same day if in order.</p> Signup and view all the answers

    What is a requirement regarding the handling of receipt books by Government officers?

    <p>They must be kept under lock and key in the personal custody of the officer authorized to sign.</p> Signup and view all the answers

    What should be done immediately before a receipt book is brought into use?

    <p>The number of forms contained in the book should be counted and recorded.</p> Signup and view all the answers

    Under what circumstance can a Government officer issue a duplicate receipt?

    <p>Duplicates may only be prepared according to specific rules or orders from the Government.</p> Signup and view all the answers

    What can departmental regulations provide for regarding the receipt of Government dues?

    <p>A detailed procedure tailored to the needs of specific departments.</p> Signup and view all the answers

    What must be ensured regarding the counterfoils of used receipt books?

    <p>They should be kept in the authorized officer's personal custody.</p> Signup and view all the answers

    What type of payment is accepted by the Union Public Service Commission for examination fees?

    <p>Crossed Indian Postal Orders</p> Signup and view all the answers

    For which type of taxes must receipts be credited or remitted into the Reserve Bank of India?

    <p>Income Tax and Corporation Tax</p> Signup and view all the answers

    Which form must be used for making deposits to the Government Account regarding certain foreign loans or credits?

    <p>Form GAR 8</p> Signup and view all the answers

    What is required for examination fees received from candidates residing outside India?

    <p>Transferred via authorized Missions abroad</p> Signup and view all the answers

    What type of challan forms may be provided by the departmental officer or bank?

    <p>Bi-lingual and printed</p> Signup and view all the answers

    What is the deemed payment date for a cheque if it is presented to a departmental officer?

    <p>On the third working day after presentation</p> Signup and view all the answers

    In what circumstance is a government cheque deemed unpaid despite being tendered?

    <p>If marked not payable before a certain date</p> Signup and view all the answers

    What must departmental officers ensure before issuing a receipt for money received?

    <p>That the amount has been accurately recorded in the cash book</p> Signup and view all the answers

    Which of the following is a provision for payments made by postal money order?

    <p>The payment date is the date the postal cover is sent</p> Signup and view all the answers

    What option describes the criteria for signing a receipt for the Head of an office?

    <p>The receipt must be signed after verification of the payment</p> Signup and view all the answers

    When can departmental officers allow another officer to sign receipts on their behalf?

    <p>At their discretion based on circumstances</p> Signup and view all the answers

    What information is required to be recorded on the receipt if money is recovered by deduction from a bill?

    <p>The fact of recovery being made by deduction</p> Signup and view all the answers

    What must be clearly stated on a receipt issued when payment is received?

    <p>The amount received both in figures and words</p> Signup and view all the answers

    What must happen to a dishonoured cheque or draft when returned to the tenderer?

    <p>The preliminary acknowledgment must be surrendered.</p> Signup and view all the answers

    Under which circumstance may the Government not accept liability?

    <p>If there is a delay in acknowledging a cheque or draft.</p> Signup and view all the answers

    What should be done with the challan presented with a dishonoured cheque or draft?

    <p>It must be retained and destroyed later.</p> Signup and view all the answers

    What precaution should be taken when making payments by cheque or bank draft for government dues?

    <p>Make sure the cheque reaches the bank in good time.</p> Signup and view all the answers

    Which of the following can happen if a government's cheque or draft is tendered too close to a deadline?

    <p>The bank may refuse to accept it.</p> Signup and view all the answers

    What defines a 'working day' in the context of this regulation?

    <p>A day when both the departmental office and bank are open.</p> Signup and view all the answers

    What options does the Government have regarding payments involving specific transactions?

    <p>It may issue orders varying prescribed conditions.</p> Signup and view all the answers

    In what scenarios may a person seeking to pay by cheque or draft expect rejection?

    <p>If submitted after the final acceptance day.</p> Signup and view all the answers

    Study Notes

    Government Revenue Receipt

    • Government revenues, dues, or other moneys can be collected in cash, cheques, drafts from scheduled banks, money orders, or postal orders.
    • Departmental officers typically receive revenues, with a maximum cash limit of Rs. 100.
    • Local branches of scheduled banks are defined by the location of departmental officers with cheque-drawing powers, Pay and Accounts Officers, or the bank branch itself.
    • Cheques or bank drafts received by officers without cheque-drawing powers are made out to the relevant Pay and Accounts Officer.
    • Cash received by departmental officers at locations other than their designated offices may be sent to the office via a crossed bank draft
    • Bank drafts may be required in lieu of cheques for some revenue categories, per administrative instructions.

    Cheques and Bank Drafts

    • Departmental officers or specified bank branches can accept cheques and bank drafts for government payments.
    • Cheques and drafts must be crossed by the drawer.
    • Payment is only confirmed after the cheque/draft is cleared.
    • A preliminary receipt is given when the cheque/draft is tendered.
    • The bank reserves the right to refuse cheques/drafts for collection reasons.
    • Dishonored cheques/drafts must be immediately reported to the tenderer.

    Government Dues Dates

    • Payment via cheque or draft, upon acceptance, is considered made on:
      • The day the bank clears the payment and records it.
      • The third working day after tendering to an officer.
      • The day the payment is posted, if sent by mail.
    • Cheques/drafts with specified due dates are not considered paid until their date.

    Receipt Issuance

    • Receipt books (Form GAR 6) are obtained from the Central Forms Store in Calcutta.
    • Receipt books are kept locked and secured in the officer's custody.
    • A count of the forms in each book is recorded before use.
    • Counterfoils of used receipts are kept securely by the officer.

    Duplicate and Copy Issue

    • Duplicate or copied receipts are not permitted for lost originals.
    • Exceptions may exist with specific orders, or when needed.

    Detailed Procedures

    • Specific procedures for receiving and recording payments may be detailed by departmental regulations.

    Transfer Credit

    • Government revenue receipts can be used to meet departmental expenses.
    • Transactions are recorded in the appropriate accounting records (e.g., Consolidated Fund, Public Account).
    • Excess receipts are transferred to the bank, as per regulations.

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    Description

    This quiz explores the procedures and regulations surrounding government revenue collection, including the handling of cash, cheques, and bank drafts by departmental officers. Test your understanding of the limits and requirements for each payment method and the roles of various officials.

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