FHB VOL.I General-99-106 PDF

unpaid from any cause for twelve months from the date of its issue should be cancelled and its amount written back in a similar manner. 98  CHAPTER VII Revenue and Miscellaneous Receipts...

unpaid from any cause for twelve months from the date of its issue should be cancelled and its amount written back in a similar manner. 98  CHAPTER VII Revenue and Miscellaneous Receipts General Rule 161. The Director-General and the supervising Officers should see that efficient measures are taken to ensure that each postal article is taxed with the prescribed fee either by means of stamps or by recovery in cash. NOTE. —The rules for the collection and accounting of various departmental dues are given in the respective volumes of this Handbook. Payment of special services rendered by the Department of Posts Rule 162. When the Department provides special postal facilities for high officials and distinguished personages during their tour, the Department shall recover the actual extra expenditure incurred by it in making the arrangements, such as the cost of temporary establishment, travelling allowances, cost of making up and delivery of special bags, contingencies and labour charges directly connected with those arrangements, if the total expenditure involved in all the branches of the Department is not less than Rs. 50 in each Postal Circle. When the total extra expenditure exceeds Rs. 50, the Head of the Circle shall prepare the bill for all items of expenditure in detail —clearly indicating the Government or Department to whom the charge is debitable and forward the bill to the Account Office for necessary adjustment. NOTE I.—In calculating the extra cost, on account of travelling allowances, the cost of journey performed on free passes should not be included. NOTE 2.—When a departmental employee is required to travel with a Governor in his reserved accommodation, the extra cost incurred by the Department shall be the additional fraction of a fare ordinarily admissible in supplement of the full fare. Franking Machines Rule 163. Postage on postal articles may be paid by means of impressions of a franking machine. Such a machine is issued in accordance with the terms and conditions as laid down in Rule 11 of Post Office Guide Part-I, payments for the issue of a machine or for its subsequent resetting may be made through cheque/DD/digital payment. When once the articles are franked, the value of such articles are being identified and credited in full under the relevant Head of Account having the nomenclature as PRC – Remotely Managed Franking Machine. 99 Note: A separate Chapter (CHAPTER XXII)- ‘REMOTELY MANAGED FRNAKING MACHINE’ is available in Postal Accounts Manual-Volume-I, 2nd Edition for detailed and latest reference. Receipts on account of advertisements in Departmental Publication Rule 164.Receipts on account of advertisements on departmental publications collected by the Officers from the parties applying for advertisement in the publications are to be properly accounted for. The recoveries made thereunder are to be credited directly to the Government Accounts. Officers authorized to accept advertisements in Departmental publications will be responsible for the correct realisation of the charges due from the parties applying for the advertisements in the publications. The recoveries made thereunder are to be credited directly to the Government Accounts. Recoveries when made should be credited to Government and receipts in (e-Form A.C.G.-67) granted to the payee after verification of the credits in the accounts. In case a credit is afforded in the accounts of an officer other than the one authorized to accept the advertisement, the former officer should send necessary intimation of the credit to the latter on the same day the amount is credited. A register showing the full particulars of advertisements should be maintained by the Officer authorized to accept such advertisements, with the columns enumerated below: — (1) Serial No.; (2) Name of Advertiser; (3) Name of canvasser (if any) securing the advertisement; (4) Nature of advertisement; (5) Particulars of space; (6) Page No. in the publication; (7) Rate of advertisement; (8) Amount charged; (9) Initial of the Officer testifying the correctness of the charge; (10) Date of credit; (11) Amount credited (a), by cheque (b) cash; (12) Name of the office in which the amount was credited; (13) Initial of the Officer verifying the creditor, the number and date of communication of the Officer intimating the credit; (14) Amount of commission due to the canvasser; (15) Date of Payment; (16) Initial of the sanctioning authority; (17) Whether the advertisement procured for the first time or for the 2nd time. In the latter case, the period for which the first advertisement remained discontinued should also be stated; and (18) Remarks. 100 NOTE 1. --ACG-67 is now available system driven in digital form, for use in place of hard copy which was in vogue prior to roll out of ERP in the Department. NOTE 2. —In case of payment by cheque, the No. and date of the cheque and the name of the Bank on which it is drawn should be stated. Rule 165. Receipts on account of advertisements in the Department of Posts shall be booked under 1201-Postal receipts. On existing technology platform, the receipts should be booked at Primary level under relevant General Ledger Account under MH-1201. Receipts for Sale of Publications and Forms Rule 166.(i) Detailed rules regarding the custody, supply and sale of Department of Posts publications and forms are given in Chapters VI and XI of the Postal Manual Volume II. (ii) The amount realized from the sale of publications, books of blank forms etc., is credited under the detailed head, “Sale of Publications, blank forms, etc.,” below the sub-head under “Other items” under Minor Head ‘Other Receipts’ of the relative Head 1201-Postal Receipts. In respect of forms, publications etc., which can be directly identified as pertaining to Postal, the sale proceeds are taken to the respective minor and sub heads under 1201- Postal Receipts. In the existing technology platform, the amount is credited at Primary level directly under relevant General Ledger Account. Rule 167. The Post Offices, furnish a separate schedule in Form A.C.G.-106* to the Circle Postal Accounts Office along with their monthly accounts, showing particulars of the forms or publications, copies sold and amount credited in the accounts. A statement showing opening balance, copies received during the month, copies sold during the month, and closing balance in respect of each kind of publications and forms is also sent along with the schedule. *FORM A. C. G.-106 DEPARTMENT OF POSTS[See Rule 16 of FHB, Vol. I] Schedule of Receipts realized through sale of Postal publications books and forms etc., sold at……………………………………………….during the month of ………20…… Date Particular of Publications Quantity Amount Daily Total Remarks books and forms etc. 1 2 3 4 5 6 B.F. Rs Rs. C.O. Officer In-charge Forwarded to the General Manager (F)/Director of Postal Accounts…………………….. 101  Retail Post Rule 168.Through 'Retail Post' Department offers convenience to the general public by making third party products and services available in their vicinity through select Post Offices. Retail Post leverages the vast network of more than 150,000 Post Offices across the country. Under Retail Post, a range of services are offered including the collection of electricity bills, collection of taxes, collection of other bills and fee for the Government etc. The application software provide options for acceptance of bills of multiple service provider like Electricity, Phone, Mobile Phone, Water supply, Tax, School/Examination Fees etc.,as per the procedure givenbelow, in brief: - 1. Creating of Billers user id:-Billers are created at Divisional, Regional, Circle and at National Level on the authority of Heads of Divisions, Regions, Circle and Business Development Directorate respectively. The applicant may apply to the concerned authority alongwith the relevant details in the prescribed format. The billers will be created after necessary approvals and details viz. Biller user id, password etc. will be given to the applicant. 2. Mode of payment of Bill collection: -(i) E-payment allows bill collection either by (a) Cash or (b) by crossed Account Payee Cheque/Demand Draft in the name of Postmaster or (c) through India Post Payments Bank (IPPB). (ii) Some billers prescribed collection of bills both in Cash and Cheque. Part payment of cash, cheque, demand draft and through IPPB for single transaction is allowed in Point of Sale (PoS). (iii) Commission/transaction fee would be levied as per agreement and this would be configured and a unique biller id would be created by the National/Circle Administrator/Regional Administrator/Divisional Administrator based on the area of operation of service for a particular service provider. The Administrators for this purpose are nominated by the Heads of Division, Regions, Circles and Business Development Directorate respectively. 3. Bill Collection: -(i) Counter Postal Assistant (PA) will received the amount of the bill from the customer by cash or account payee cheque/demand draft in favour of Postmaster of the Head Post Office or through IPPB debit, as the case may be. The counter PA will select the mode of payment in the appropriate biller service option as customer desires to pay. (ii) Receipt (in duplicate) is printed on the pre-printed stationery being used for generation of MPCM receipts. As it is computer generated, no signature of counter staff or date stamp of the office is required to be affixed on both the copies. The details on receipt will be customized as per requirement of the Biller. (iii) Counter PA hands over one copy of the receipt to the customer and affixes the other copy on the bill retained with him/her. (iv) Cash/Cheque drawn in favour of Postmaster will be transferred to the Treasurer under proper acquaintance in hand-to-hand receipt books. The cheques received in favour of Postmaster and transaction will be remitted for clearance following the procedure prescribed for other cheques received in counter transaction. 102 4. Accounting: Sub Office (for cash collection & Cheque collection in the name of Postmaster)- (i) Collection is accounted under Postal Net Deposit GL code. 5. Payment to the Biller: -(i) The designated/authorized nodal office will transfer to each biller the net amount arrived at as above, after deducting the service charges and GST, as applicable on the date/day as agreed to or as mentioned in the agreement. (ii) Payment will be made by account payee crossed cheque to each biller alongwith the details of total amount collected less service charges and GST deducted and the net amount to the biller. The frequency (daily/weekly/monthly etc.) of payment will be as per the agreement entered into with that particular biller. The biller is responsible for making arrangement to collect the cheques from the nodal Post Office. (iii) In case the transaction fee/service charge is agreed not to be deducted from the daily bill collection, then the total amount collection will be paid to the biller either daily or at an agreed periodicity. (iv) The total amount of collections would be accounted for under the GL Code- 1800040200. (v) The commission/service charges deducted by the paying office at the agreed rate will be accounted for under the GL Code based on the biller category. ePayment commission is credited to service charge GL under head 18000040X00 (where X is based on biller category.) (B) Selling of third party products: - The Post Office network is used to sell third party products and services like sale of application forms of various educational institutions and recruiting agencies, sale of Railway Reservation Tickets, sale of Rakhi envelopes, address verification service etc. The following are the main services under Retail Post being catered by the Department as a third party products:- 1. Aadhaar Enrolment:-The Enrolment process involves electronic capture of demographic and biometric information of the residents. The Aadhaar Enrolments are done free of cost in Post Offices 2. Aadhaar Updation- (i) Demographic Updation such as Name, Email ID, Mobile Number, Address, Date of Birth etc. (ii) Biometric Updations, facial image, 10 finger prints and Iris are updated through post offices. Aadhaar Updations are chargeable and a sum of Rs. 50/- (including 18% GST) is collected from the citizens for every Aadhaar Updation. 3. Gangajal:-India Post through selected Post Offices across the country makes Gangajal bottles available for the convenience of public. It is available on the online portals i.e. e- Commerce Portal and e-Post office Portal of Department. 4. Post Office Passport Seva Kendras:-Department of Posts (DoP) and Ministry of External Affairs (MEA) have mutually agreed for leveraging the network of Post Office Passport Seva Kendras in order to provide passport services to citizens on a larger scale and to ensure wider area coverage for the benefits of the citizens. The facility has brought convenience to the 103 general public in making passport services available in their vicinity through Post Offices and saved citizens from travelling long distances in order to obtain a Passport. 5. Holy Blessings:-Customer can avail of Indiapost services for delivery of Prasad and other holy offerings from the following religious shrines/ place of worship:- (1). Sabarimala Swamy Prasadam, Kerala:- Process for booking:- The booking for ‘Swamy Prasadam’ can be made by a devotee at any of the Departmental Post Office across the country by paying Rs. 450/- per packet or as revised and applicable from time to which is subject to revision from time to time mutually by the Department and the Temple Management, along with order form. The devotee will have to download the order form, fill up the order form and submit at any of the Departmental Post Office across the country. The devotee can book a maximum of 10 packets @ Rs. 450/-in one receiptor as revised and applicable from time to time mutually by the Department and the Temple Management. For more packets he has to book in separate receipts. There is no upper limit for the number of bookings that can be made by a devotee. The “Swamy Prasadam” kit will reach devotee through Speed Post service of India Post. A receipt will be issued to the customer. The National Biller id for booking of ‘Swamy Prasadam’ is 70020and Biller name is Sabarimala Prasadam. (2). Mata ShriChintpurni Devi Ji, Himachal Pradesh:- Process for booking:- The Prasad of Mata ShriChintpurni Devi Ji is available in three categories Rs. 201/-, Rs. 601/- and Rs. 1101/- including Speed Post delivery charges which is subject to revision from time to time mutually by the Department and the Temple Management. The devotee can place order for Prasad through official website of Mata Chintpurni Trust, Una, i.e. www.matashrichintpurni.com/online-prasad (3). Shri KashiVishwanath Temple, Varanasi:- Process for booking:- The devotee needs to send eMO of Rs. 251/- in the name of Sr. Supdt. Of Post Offices, Varanasi East Division, Varanasi-221001 or the Prasad may be bought from the counter of Varanasi City SO @ Rs. 201/- per packet. The Prasad will be delivered through Speed Post service. These charges for Prasad are subject to revision from time to time as agreed upon by the Temple Management and Department of Posts. 104 4.HanumanGarhi Temple, Ayodhya:- Process for booking:- The Prasad of Hanuman Garhi Temple is available in two categories viz. Rs. 251/- and Rs. 551/-.The devotee will have to send eMO of Rs. 251/- for Sankantmochan Prasad or Rs. 551/- for Mahaveer Prasad in the name of Sub Postmaster, Ayodhya-224123 with a message for the supply of Sankatmochan Prasad/Mahaveer Prasad. The Prasad will be delivered through Speed Post service. These charges for Prasad are subject to revision from time to time as agreed upon by the Temple Management and Department of Posts. 5. PalaniDhandayuthapaniSwamyPrasadam, TamilnaduArulmiguDhandayuthapaniSwamy Temple, Palani):- Process for booking:- The booking for ‘Palani Prasadam’ can be made by a devotee at any of the Departmental Post Office across the country by paying Rs. 250/- per packet along with order form. There is no upper limit for the number of booking that can be made by devotee. The “Palani Prasadam” kit will reach devotee through Speed Post service. A receipt may be issued to the customer. The devotee can also book ‘Palani Prasadam’ through Palani Devasthanam website www.tnhrce.gov.in by online payment of Rs. 250/- per packet for delivery through Speed Post. These charges for Prasad are subject to revision from time to time as agreed upon by the Temple Management and Department of Posts. The National Biller id for booking of ‘Palani Prasadam’ is 70063Biller name : PALANI PRASADAM. 6. TirumalaTirupatiDevasthanam, Tirumala, Chittor, Andhra Pradesh (Sri VenkateswaraSwamyVariKalyanotsavamPrasadam):- Process for booking:- The devotee may contact TTD (Tirumala Tirupati Devasthanam) online through website http://www.tirupatibalaji.ap.gov.in or offline mode for placing order and making payment. The Prasad will be delivered through Speed Post Service. These charges for Prasad are subject to revision from time to time as agreed upon by the Temple Management and Department of Posts. 6. Shri MataVaishno Devi,Katra:- Process for booking:- The Prasad of Shri Mata Vaishno Devi is available in three categories viz. Rs. 501/-, Rs. 1100/- and Rs. 2100/- inclusive of Insurance and Speed Post charges. The devotees can place 105