Indian Railways Traffic Receipts and Remittances PDF

11/22/24, 2:08 PM CHAPTER XXIV TRAFFIC RECEIPTS AND REMITTANCES 2401 CHAPTER XXIV TRAFFIC RECEIPTS AND REMITTANCES 2401. Station receipts.—(a)...

11/22/24, 2:08 PM CHAPTER XXIV TRAFFIC RECEIPTS AND REMITTANCES 2401 CHAPTER XXIV TRAFFIC RECEIPTS AND REMITTANCES 2401. Station receipts.—(a) Payment of railway dues on public traffic is required to be made in cash only, except, where under special circumstances, payment of freight by bank drafts, credit colas or under 'weight only' system is authorized by the Chief Commercial Superintendent. Telegraph traffic may, however, be paid in service or postal stamps. (b) The mode of payment of railway dues Defense Department, and the various forms used for making such payments, i.e. Military notes, warrants etc., appear in the I.R.C.A. Military Tariff. (c) Civil Departments of Central and State Governments are permitted to use credit notes for making payment of freight and other railway dues. This facility is also allowed to the Posts and Telegraphs Department but on a different form of credit note. (d) The facility of making payment of freight charges by means of cheques may be granted by the General Manager to the Civil Departments of Central and State Governments. Members of Parliament are also authorized to make payment by cheques in the circumstances and to the extent laid down in para 339. 2402. The rules for the acceptance of warrants, etc., and service or postal stamps are given in Chapters IV and XII respectively ; those for cash (coins and currency notes), cheques, bank drafts and credit notes are given in the following paragraphs. Detailed procedure for booking and accountal of 'weight only' traffic will, however, be notified by individual railway administration. 2403. Acceptance of small change.—(a) Under the Indian Coinage Act, the rupee and half coins are unlimited legal tender; the other subsidiary coins, i.e., quarter rupee, ten pause, etc., are limited legal tender upto ten rupees. In other words, the staff have discretionary power to decline to accept more than ten rupee worth of quarter rupee and other subsidiary coins. (b) It is not intended that the enforcement of the above discretionary power should be made the means of causing public inconvenience. This power should be used only in those cases where the payment of railway dues in small coins will cause real difficulty. 2404. Spurious and foreign coins.—(a) All drilled sweated, soldered, base, counterfeit or defaced coins should not be accepted as they are not legal tender. Similarly, foreign coins, i.e., those not current in India, must not be accepted. (b) Station Masters and other officials at stations, whose duty is to receive money from the public on behalf of the railway, must give the earliest possible information to the public whenever any counterfeit coins are presented for their acceptance. 2405. Currency notes—As laid down in I.R.C.A. Goods and Coaching Tariff currency notes of the value of Rs. 1,000 and over are not accepted at stations in payment of railway freight etc. Currency notes valued below Rs. l000 may be accepted at any station. Station Masters, Booking Clerks and all staff receiving currency notes from the public should take all due precautions before accepting them in payment of railway dues. 2406. Defective and foreign currency notes.—(a) Defective currency notes, viz. forged, half mutilated, mismatched or altered notes, should not be accepted. Foreign currency notes, i.e., those not current in India, must not be accepted. (b) If the staff discover that a currency note is spurious, i.e. forged, the note and the presenter should at once be made over to the police authorities. 2407. Oiled currency notes.—Oiled currency notes, which have been mutilated or disfigured in such a manner as to render their identification doubtful, should be refused. It should be remembered that this qualification is essential. Mere oiling does not justify refusal. The features necessary for the identification of a currency note are its (i) serial letter, (ii) number; (iii) https://indianrailways.gov.in/railwayboard/uploads/codesmanual/CommManual-II/commercialmanualIIch24_data.htm#2401 1/18 11/22/24, 2:08 PM CHAPTER XXIV TRAFFIC RECEIPTS AND REMITTANCES 2401 denomination, (iv) signature and (v) watermark. A refusal to accept a currency note would, therefore; be justified only if one or more of the five principal features specified above were disfigured or mutilated beyond possibility of recognition. 2408. Forged and fraudulently altered notes— The staff are warned to examine carefully all currency notes tendered in payment of fares and freight, etc., before accepting them. The principal points to be observed are enumerated below— (1) The quality of paper.—This can be judged by comparison with a genuine note. The thickness of the paper and the crisp feel of a genuine note should ordinarily be a safe guide. In forged notes, the paper is generally thin and cannot stand much handling. (2) Watermark.—The staff should familiarize themselves with the details of the watermarks by carefully examining new notes of each denomination. The watermark should be opaque and not translucent i.e., one should not be able to see through the watermark itself. Forged watermarks are generally made by scratching out the design before the note is printed; carefully examination should disclose this form of forgery. Such notes are usually weak where the scratching has taken place and tear at that place very easily. Where the watermark is wanting in a currency note or is only crudely produced, the note should be rejected as counterfeit. (3) The coloring.—The reds and greens of a forged note are usually duller than those of a genuine note. (4) The style and evenness of the printing.— The pattern at the top and the sides as also the words "Government of India" or "Reserve Bank of India" at the top of the note should be carefully scrutinized. These three items are usually heavily printed and are lacking in detail in forged notes. This also applies to the red and green ground work. The figures also should be carefully checked. There is usually a lack of definiteness about the lines on a forged note. (5) The general character of the printing.— Under this head a most distinctive difference can usually be noticed. Printing is done like handwriting. In a genuine note the printing is very clear, the down strokes are of an even thickness and the up strokes are very fine. In forged notes the printing of the down strokes is usually blurred and the up strokes are thicker showing little difference from the down strokes. (6) Signature.—This should be compared with the signature on a known genuine note. (7) Stamps and names of places on the note.— These give the impression that the note has been a long time in circulation; but experience proved that the stamps are often fictitious. 2409. Cheques.—(a) When facility of making payment of freight charges by means of cheques granted to Civil Departments of Central and State Governments, the Chief Commercial Superintendent will supply to the stations concerned as also the cash office, a list of the names and designations of the officers authorized to issue the cheques, together with their specimen signatures. Similarity, any changes in the names and designations of these officers together with specimen signatures will be furnished to the stations concerned as also to the cash office. (b) Stations should maintain a complete and up-to-date record of above sanctions in a register and preserve the specimen signatures carefully for comparison with those appearing on the cheques. 2410. The following procedure shall be observed in the matter of issue of cheques :— (1) The cheques shall be drawn in favour of the Chief Cashier of the railway concerned (or any other officer nominated by the railway administration) on the Reserve Bank of India, the State Bank of India or the State Banks with which the railway administration may be having a drawing account. (2) The cheques shall be issued on the printed forms of the department and shall bear a special crossing "Account Payee Only—Not Negotiable". https://indianrailways.gov.in/railwayboard/uploads/codesmanual/CommManual-II/commercialmanualIIch24_data.htm#2401 2/18 11/22/24, 2:08 PM CHAPTER XXIV TRAFFIC RECEIPTS AND REMITTANCES 2401 (3) The cheques shall, as far as possible, be written with cheque writing machines. In the case of departments not having such machine, the cheques shall be written by hand legibly and with bright ink. The cheques shall also have written across them in words and at, right angles to the type, a sum a little in excess of that for which it is issued, e.g., "Under Rupees Thirty", if the cheque is drawn for rupees twenty nine. (4) There shall be no erasures or overwritings, on the cheques nor any abbreviations used. (5) The cheques shall bear the stamp of office of issue and shall be signed by the officer authorized to do so under his full designation over a rubber stamp. (6) A separate cheque shall be issued for each transaction. (7) No cheque shall be accepted when the amount payable is less than Rs. 10. Payment in such cases must be made in cash. (8) No cheques shall be accepted in payment of passenger fares. 2411. At stations, the following procedure shall be observed :— (1) When a cheque is presented, it shall be seen that it has been issued by an officer authorized to issue the same, that the signature tallies with the specimen supplied by the Chief Commercial Superintendent and that the cheque has been issued strictly in the manner prescribed in para 2410 above. (2) A register of cheques accepted from Civil Departments shall be maintained at the station in the pro forma appearing at Appendix XXIV/A, in which particulars of cheques shall be entered as and when a cheque is accepted. Separate folios shall be set apart for each Government Department. (3) The money receipt, if any, issued in respect of such payments shall bear the superscription "subject to realization of cheques". (4) The cheques received shall be sent to the cash office daily along with the earnings for the day, duly entered in the cash remittance note showing the number, date and amount of the cheque, name of department and officer drawing the cheque, name of officer in whose favour drawn and the bank on which drawn. 2412. Undercharges, if any, detected during internal check in the Traffic Accounts Office in respect of transactions paid for by cheques shall be debited to the stations concerned in the usual manner. The station will clear the same by obtaining a fresh cheque for the amount of undercharge from the department concerned. 2413. Bank drafts.—(a) Certain well known and reputable firms of good standing who have regular and substantial monthly transactions with the railway are allowed, at the discretion of the railway administration, the facility of payment of freight and other railways dues for goods traffic by means of bank drafts. When such a permission is granted, the station or stations concerned will be advised of the fact with detailed instructions. At each such station, a list of the firms so authorized must be kept with the staff dealing with the acceptance of the railway dues. Bank drafts from unauthorized persons must not be accepted. (b) The firms which are allowed the facility of payment by means of bank drafts will not be allowed the facility of payment of railway dues by means of credit notes for individuals and firms, referrer to in para 2414 below— (c) While accepting a bank draft, it should be seen that— (i) the draft is of a Scheduled Bank and is drawn in favour of the Financial Adviser and Chief Accounts Officer of the railway concerned on a branch of the bank at the headquarters of the railway administration; (ii) the draft is endorsed Payee "Accounts Only—Not Negotiable"; and https://indianrailways.gov.in/railwayboard/uploads/codesmanual/CommManual-II/commercialmanualIIch24_data.htm#2401 3/18 11/22/24, 2:08 PM CHAPTER XXIV TRAFFIC RECEIPTS AND REMITTANCES 2401 (iii) the charges, if any, for realizing the amount of the draft, as notified by the railway administration, are included in the amount of the draft; these charges should be accounted for as a special debit in the station books and balance sheet. (iv) At stations, where the facility of payment by bank drafts has been granted as above, a 'register of bank drafts accepted' should be maintained in the proforma appealing at Appendix XXIV/B, separate folio of the register being set apart for each party. (e) Bank drafts received at the station should be sent to the cash office along with the earnings of the day duly entered in the cash remittance note indicating thereon the number, date and amount of the draft as also the bank by which issued, name of the party presenting the draft and the bank on which drawn. (f) If a bank draft is dishonored for any reason, whatsoever, it will be returned to the Station Master, who should promptly obtain a fresh bank draft in lieu thereof and send it to the cash office as laid down in clause (e) above. 2414. Credit notes for individuals and firms.—(a) Certain individuals or firms of good standing who have regular and adequate monthly transactions with the railways are allowed, at the discretion of the railway administration, the facility of payment of railway dues by credit notes, on Form Com.|C-38 or Com.|C-38-A for coaching and goods traffic, respectively. When such permission is granted, the station or stations concerned will be advised of the fact with full instructions. At each such station a complete list of persons or parties authorized to issue credit notes must be kept with the staff dealing with the acceptance of railway dues. Credit notes from unauthorized persons must not be accepted. (b) Only credit notes issued on forms approved by the railway administration, signed by one of the authorized nominees of the individuals/firms, whose specimen signatures will be furnished to the Station Masters concerned by the respective parties through the Chief Commercial Superintendent and which must contain complete and correct particulars as required by the form, should be accepted. Care should be taken to see that credit facility allowed during a period month does not exceed the limit fixed by the Chief Commercial Superintendent. If this limit is reached, any subsequent transactions should be in cash only. 2415. Credit Notes for Military Department.—(a) Freight charges for military traffic not required to be conveyed on military warrants will be paid by military credit notes, Form IAFT. 1711 appearing in the I.R.C.A. Military Tariff. (b) Military credit notes will only be used for the despatch of goods which are the property of the Ministry of Defense at the time of despatch and will be tendered along with the consignment. (c) Military credit notes will also be used for canteen stores. Such credit notes must be signed and issued by— (i) the Chairman, Board of Administration, Canteen Stores Department, Bombay or an Officer deputed by him: or (ii) Depot Managers. (d) Military traffic debatable to the training grant and despatched by a Military Officer under Form IAFT. 1714 will be paid for in cash or by cheques. Credit notes for Military Engineering Service will, however, be tendered in the proforma appearing at Appendix XXIV/C. 2416. Civil credit notes.—The Military Engineering Service, Contracts Directorate (Disposals Organization), A.H.O. and all Civil Departments of Government, excluding Posts and Telegraphs Department, will use credit note for Civil Departments, a specimen of which appears at Appendix XXIV/C. 2417. Credit notes for the Posts and Telegraphs Department.—A specimen of the credit note issued by the Posts and Telegraphs Department in payment of freight charges appears as Appendix XXIV/D. As the amount to be recovered from the Department for services rendered is https://indianrailways.gov.in/railwayboard/uploads/codesmanual/CommManual-II/commercialmanualIIch24_data.htm#2401 4/18 11/22/24, 2:08 PM CHAPTER XXIV TRAFFIC RECEIPTS AND REMITTANCES 2401 calculated according to the class mentioned in column 3 of the credit notes, care should be taken by the station staff in filing in correct particulars in this column. The instructions given on the reverse of the form should be carefully studied and acted upon. 2418. Credit Note for Railway Department.—(a) Railway officials authorized to issue credit notes will use Form Com.|C-39 Rev. in payment of freight on railway materials booked by passenger trains and for wharfage, demurrage and siding charges on all consignments, whether booked by passenger or goods trains. (b) A list of officials authorized to issue credit notes in Form Com.|C-39 Rev. will be notified by individual railway administrations. Credit notes issued and signed by others should not be accepted by the staff in lieu of freight and other charges. 2419. Signing of credit notes.—The credit notes for use by private parties must be signed as indicated in para 2414. In the case of credit notes tendered by Government Departments, the officer concerned signs the certificate of the amount due and adds his official designation. All such credit notes must bear the seal of the issuing office and it should be ensured that the same are genuine in all respects. After the credit note has been jointly signed, no alteration is to be made, it being understood that the two persons signing it have satisfied themselves on behalf of their principals that all particulars are correct. 2420. Correct entry of charges in credit notes.—As under and overcharges of one rupee and under in amounts paid by credit notes are not recovered from or refunded to Military and other Government Departments allowed the benefit of the credit note system, the station staff should take particular care to see that the charges entered in the credit notes are correct. 2421. Use of a single credit note for a number of consignments.—A single credit note may be used for a number of consignments of goods or parcels, the freight on which is payable at one time and at same place. 2422. Credit note to be tendered before despatch/ delivery of consignments.—If the freight on goods or parcels is payable by credit note at the booking station, the document should be received duly signed before grant of the railway receipt, if the freight is payable at the destination station, it should be obtained before the goods or parcels are delivered. The number and date of the credit note should also be noted on the parcel way-bill/invoice issued for paid consignments and in the 'Remarks' column of the cash book for each payment to indicate that the freight has been paid by credit note. 2423. Full particular to be given in credit note.— Full particulars, i.e., number and date etc., of the way-bill or invoice should be given in the credit note. In the case of credit note received in payment of demurrage or whartage charges, full details showing the date and time the goods were available for delivery and at which actually delivered, or, in the case of wagon/vehicle loads, the date and time the wagons| vehicles were placed in position for loading or unloading and when actually released, should be given in the credit note. 2424. Register of credit notes.—A register of credit notes should be kept at stations in Form Com.|C-40 Rev. showing full particulars of the transaction in payment of which each credit note is tendered. 2425. Utilization of station receipts for departmental expenditure.—Station Masters are required to remit the entire collection of cash, cheques, etc., to the cash office as laid down in the following paragraphs. However, the withdrawals from station earnings are permitted in the following cases only:— (1) Encashment of cheque issued by the Financial Adviser and Chief Accounts Officer or by an Officer authorized by him in this behalf in favour of the Chief Cashier. (2) Payments to comply with the Payment of Wages Act in certain cases where pre-check and payment by Accounts Office is not possible for want of time, e.g., settlement of dues of staff whose services are terminated by the administration. https://indianrailways.gov.in/railwayboard/uploads/codesmanual/CommManual-II/commercialmanualIIch24_data.htm#2401 5/18 11/22/24, 2:08 PM CHAPTER XXIV TRAFFIC RECEIPTS AND REMITTANCES 2401 Note.—(i) These who reign or otherwise leave the service of their own record should not be paid from station earnings but their wages should be driven though pay sheets as usual. (ii) The term 'wages' has been defined in section 2(VI) of the Payment of wages Act. it coes not include the Traveling Allowance, for the payment of which the normal procedure should be observed. (3) Payment of wages of temporary and permanent staff who cannot be paid by Pay Clerks within 10 days of the expiry of the wage period. (4) Payment of handling charges at stations where the Station Masters are goods handling contractors. (5) Encashment of pay orders issued by competent authority for payment of claims for compensation for goods lost, damaged etc. not exceeding Rs. 10,000 in each case. (6) Payment against vouchers, overcharge sheets or other documents issued by competent authority for refund of fares and freight. (7) Refund of wagon registration fees. (8) Departmental expenditure necessitated by floods, accidents or earthquakes, etc. (9) Handling charges for transshipment due to accidents, hot axles, etc. (10) Payment of fees to surveyors engaged in assessment of value of damaged consignments upto limit of Rs. 250 in each case. (11) Payment of decretal and settlement amounts in court cases when the parties insist on immediate payment under threat of execution or in discharge of legal attachment in railway earnings at the station. (12) Refund of "deposits" for the value of perishable consignments taken at the time of delivery, on production of necessary particulars by the claimants of such consignments (see para 961). (13) Refund of deposit money of Rs. 5 to the licensed Porters. (14) Payment of cost for obtaining decrees judgments from the court under the orders of the Head of the Department only in cases where an appeal has to be filed within a specified period. (15) Cost of transport of sick and wounded persons to hospitals when on small stations ambulances are not available. (16) Payment to the casual labour engaged by Station Masters when handling contractors fail to provide adequate labour, only in emergent cases, which should be subsequently approved by the Head of Department. However, when such labour is engaged temporarily by the Station Master when a handling contract has been terminated on account of unsatisfactory working of the contractor, the labour should normally be paid through muster sheets and if they are to be discharged, before the close of the wage period and payment through muster sheets is not possible, the payment can be made through station earnings. (17) Payment of expenses of special catering when the imprest is exhausted in emergent cases only, duly authorized by an officer. (18) Payment in cash to staff governed by Workmen's Compensation Rules. (19) Refund of fares on unused and partially used tickets. (20) Payment of salary of Traveling Inspectors of Station Accounts against cheques issued. (21) Refund of earnest money to unsuccessful bidders in cases of auction of unclaimed or lost https://indianrailways.gov.in/railwayboard/uploads/codesmanual/CommManual-II/commercialmanualIIch24_data.htm#2401 6/18 11/22/24, 2:08 PM CHAPTER XXIV TRAFFIC RECEIPTS AND REMITTANCES 2401 property when the amount of the bid is not approved by the competent authority or when the property is connected and delivered to the owner. (22) Ex-gratia payments to persons involved in train accidents. (23) Advance of Traveling Allowance in an emergency as Court attendance at short notice. (24) Refund of security deposits on account of hiring of lockers at railway stations. (25) Payment of the reward to persons who help in apprehending prosecution of unauthorized chain pulling. (26) Refund of Quick Transit Service Charges. (27) Payment of grants sanctioned from Railway Minister's Welfare and Relief Fund through pay orders excusable at stations. (28) Payment of commission to halt agents. (29) Defraying of expenses in departmental catering establishments for the purchase of perishables, fish, meat, eggs, milk, butter, melted ghee. etc. (30) Encashment of pay orders issued by the Railway men's Co-operative Credit Societies, Banks against fortnightly deposits made with the railway administration by Societies' Banks. (31) Payment of commission amount to vendor| bearers engaged on commission basis. (32) Spot payments of Daily Allowances to public witnesses attending departmental enquiries in vigilance cases against railway employees, (33) Payment of coolie hire charges for effecting delivery of public telegrams wherever so indicated. (34) Payment of immediate relief to the families of non-gazetted railway servants who die while in service. (35) Advance to running staff marooned due to breach of communications. (36) Payment or advances from Provident Fund sanctioned by competent authority to meet the funeral expenses of deceased railway employees at roadside station. (37) Payment not exceeding Rs. 10 (Rupees ten) only in each case for shrouds to cover dead bodies of victims of accidents on railway. The vouchers required to be submitted along with the cash may be countersigned by the Government Railway Police Official in token of his having taken over the dead body bodies duly covered with shroud's. 2426. Collection of money by authorized persons only.—The stall authorized to collect fares, freight, etc., on behalf of the railway should do so personally Collection of money by or through an unauthorized persons is strictly forbidden. 2427. Accountal of money immediately on receipt.—(a) Station Masters and other staff authorized to collect money on behalf of the railway must account for the cash collected by them promptly in the respective cash books and should issue money receipts (Form Com./M-2) when demanded, except in case of wagon registration fee and reweighment and clerk age charges in which cases money receipt's must be issued for all sums collected. Money receipts for cost of telegrams will be issued in all cases in the form prescribed for the purpose and not in Form Com./M-2. (b) Ticket Collectors and Travelling Ticket Examiners, who are not required to maintain any cash book should issue the excess fare tickets immediately on collection of the amount, which should be deposited in the booking office as per instructions laid down in para 554. https://indianrailways.gov.in/railwayboard/uploads/codesmanual/CommManual-II/commercialmanualIIch24_data.htm#2401 7/18 11/22/24, 2:08 PM CHAPTER XXIV TRAFFIC RECEIPTS AND REMITTANCES 2401 2428. Station money receipts.—(a) When a money receipt is to be issued for the fares, freight, undercharges, etc., as indicated in para 2427, it should be granted on money receipt Form Com./M-2. These forms are machine numbered and are supplied in bound books, in set of two foils, to be written by carbon process. The foil marked 'Receipt' should be made over to the person making the payment as an acknowledgement for the amount clocked, the other being retained as station record. The issue of receipts for money received, in any other shape or form, is prohibited. (b) The money receipt books are money value books and should be treated as such for the purpose of indent, receipt, custody, issue etc. as laid down in paras 227 and 228. (c) Before issue to the payer the station stamp should be affixed on the money receipt. The Station Master or Chief Booking/Parcel/Goods Clerk authorized to sign the money receipts should ensure that the amount is correctly accounted for in the respective cash books. 2429. Keeping of private cash in station safe, etc., forbidden.—Private cash should not be kept in the railway cash chest, drawers, ticket tubes, cash safes etc. If any such amount or extra cash, weather; stated to be private or otherwise, is found by the supervisory staff or inspecting official, it should be remitted to the cash office. (b) The staff working in hooking offices, parcels offices and goods sheds, whose duties actually involve cash transactions with the public, must declare in writing their private cash daily before they take up their duties in the station diary or in the cash book or in a separate register to be maintained for this purpose. The specific categories of staff to whom these instructions apply, will be notified by the railway administrations concerned. 2430. Misappropriation of each.—(a) Any railway servant, who receives money on account of the railway and, will intent to defraud, omits to enter it in the cash book or other prescribed record, or who collects unauthorized charges from the public, is liable to be prosecuted. (b) Similarly, severe action will be taken against the staff at fault, if it is found that the money realized had not been remitted. 2431. Station remittances.—(a) Instructions laid down in the following paragraphs are for general guidance and the railway administration may, in consultation with its Financial Adviser and Chief Accounts Officer, lay down a detained procedure for the remittance of cash having regard to local conditions obtaining at different stations, it being ensured that the responsibility for the remittance of cash is imposed upon officials of sufficient status. (b) The responsibility of each member of the staff handling cash in regard to its accounts, safe custody and remittance should be clearly specified in the duty list of such staff. 2432. Security arrangements at stations.—The Station Master is responsible for ensuring that adequate security arrangements exist at all stages at which cash is handled or moved from one point to another to preclude the possibility of loss of earnings by theft in different offices or in transit. Cash must not be allowed to be moved during hours of darkness, or from one office to another, or through the stations yards or outside the station lime's, without providing adequate escorts for the person responsible for the cash. The strong room, where provided, must be properly guarded by the Government Railway Police or the staff of the Protection Force. Outsiders should not be allowed across into the room where cash safes are kept, or where cash is being counted, tallied or sealed, such places being kept locked as far as possible. 2433. Responsibility for the safe custody, accountal and remittance of cash.—(a) The Station Master is personally responsible for the safe custody, correct accountal and remittance of cash and must satisfy himself daily by an inspection of the respective cash books that the correct amount of cash on account of each description of traffic is accounted for and paid in. He must take over the cash from the goods, booking and other offices daily, personally count it and must sign in ink, in full, in the respective cash books in acknowledgement for the cash received, indicating the amount received both in words and figures. https://indianrailways.gov.in/railwayboard/uploads/codesmanual/CommManual-II/commercialmanualIIch24_data.htm#2401 8/18 11/22/24, 2:08 PM CHAPTER XXIV TRAFFIC RECEIPTS AND REMITTANCES 2401 (b) This duty will, however, devolve on the Goods Supervisor or the Chief Goods Clerk or any other person in charge of a goods office independent of the charge of the Station Master. Similarly, at large stations where the Head Chief Booking Parcel Clerks are authorized by the administration to close the cash and remit it direct separately, the duty for the safe custody, correct accountal and remittance of cash will devolve on them. (c) The cash, on collection, in all cases should be deposited in the cash safe immediately and locked, the key of which should remain in the personal custody of the official incharge, to guard against possible loss or theft. 2434. Collection of cash.—Goods and parcels office cash will be taken over by the Station Master at the end of the day before the goods parcels office is closed. In the case of an independent goods parcels office, the cash will be taken over by the Goods Supervisor or the Chief Goods Superintendent or the Head Parcel Clerk. 2435. The cash from the booking office will be taken over train by train, or alter each duty shift, in accordance with the procedure laid down, under proper acknowledgement by the Assistant Station Master or the Station Master on duty, who will make it over to his reliever till the cash is closed for that day by the Station Master. The Station Master when taking over the cash from the Assistant Station Master, or vice versa, will count it in its entirety and sign in full for the same in ink, making an entry in the station diary as follows :— "Taken over Rupees...................(in words) Relieving Station Master Date.................. Relieved Station Master Date.............." 2436. (a) At important stations where Head Booking Clerks | Head Luggage Clerks |Chief Goods Superintendent hold supervisory charge of the respective branches, the responsibility for the same custody of cash devolves personally on the supervisor in charge of the branch concerned. The Head Booking Clerk | Head Luggage Clerk/Chief Goods Superintendent or any other staff specially authorized in this behalf should take over cash as frequently as possible, the intervals not exceeding four hours, from the counters of each of the Booking or Delivery Clerks. During the off duty hours of the Head Booking Clerk/Head Luggage Clerk/Chief Goods Superintendent, the cash will be taken over from the counters of the Booking Clerks either by the night-in-charge Booking Clerk (if provided) or by the Assistant Station Master on duty. (b) At less important including wayside Stations, where Booking| Parcels Goods Superintendent, Ticket Collectors and Signalers, etc., work under the supervision of the Station Master or Assistant Station Master on duty, the Station Master on duty should take over the cash from the booking counter immediately after the departure of each train and from the Luggage/Parcels/Goods Clerks as frequently as possible during the course of the day. (c) At stations where Station Master on duty is personally responsible for the coaching, parcels and goods, etc., work, the cash should be kept in the cash safe immediately after departure of each train in the case of booking office cash and on collection in the case of parcels and goods cash. (d) At stations where separate cash safes are provided in the booking offices, cash may be placed in the coaching cash safe after the departure of each train to be taken over by the Station Master on duty at such frequent intervals, as may be fixed locally by the Divisional Railway Manager concerned. Should the Booking Clerks change duties before the cash is taken over by the Station Master on duty, the Clerk going oil duty must hand over the entire cash to his reliever and obtain his signature for the cash made over as well as for the coaching cash safe key. It should, however, be ensured that coaching cash is under no circumstances kept in the ticket tubes. 2437. Handing and taking over of cash.—In all cases, when the cash is handed over and https://indianrailways.gov.in/railwayboard/uploads/codesmanual/CommManual-II/commercialmanualIIch24_data.htm#2401 9/18 11/22/24, 2:08 PM CHAPTER XXIV TRAFFIC RECEIPTS AND REMITTANCES 2401 taken over by the staff, the person receiving the amount must sign for it in the relevant cash book in taken of the amount taken over, recording the amount received both in words and figures and appending his signature (and not initial), in full with time and date. Similar acknowledgement should also be given in the private memo book of the person making over the cash. These private memo books, which must be maintained by all staff dealing with cash, should always remain in the personal custody of the holder, who should take it away with him while going off duty. 2438. Remittance of cash.—Station Masters will remit the entire collections to the railway cash office or to a Civil Treasury/State Bank as may be notified by the Divisional Office. No part of the cash should be retained without prior orders of the Chief Commercial Superintendent and all shortages should be made good before remitting the collections. Joint stations will remit their collections pertaining to the earnings of each railway to the respective cash offices of the railway concerned or to a Civil Treasury as may be notified by the Divisional Railway Manager| Chief Commercial Superintendent of the working railway. 2439. Remittance of cash to the cash office.—(a) The entire collection of the day, whether represented by coins, currency notes, military warrants and others, discharged money receipts of wagon/vehicle registration fee deposits, credit notes of private firms or Government Deportments, pay orders, messenger hire vouchers or telegraph message drafts to which stamps have been affixed, should invariably be sent to the cash office by the train notified to carry the cash of that station. (b) The train by which the travelling cash safe is conveyed on each section of a railway and by which each station on that section of the line should send its daily collections, will be specified by the Divisional Office. 2440. Remittance of coaching and goods earnings of different dates under one cash remittance note.—At stations where the train conveying the travelling cash safe passes after the goods office is closed for the day, and before the coaching, etc., cash can be made up, i.e., before 12 O' clock at night, the goods cash, instead of being detained unnecessarily for 24 hours, should be sent with the coaching cash of the previous day, the dates to which the respective earnings pertain being entered on the cash remittance note. 2441. Cash remittance note.—(a) The cash remitted by stations should always be accompanied by a cash remittance note in Form Com./C-9 Rev. This form is serially numbered and bound in books in three foils ; one block foil and two counter-foils,.both the counterfoils should be sent along with the cash to the Cashier who will return the receipt foil thereof duly stamped with the office seal and signed by him and the Cash Witness, to the station as an acknowledgement passing on the other foil to the Traffic Accounts Office. (b) Except where otherwise specifically authorized by the Divisional Commercial Superintendent, only one cash remittance note should be prepared for the remittance of all the cash received at the station from all sources. (c) All the three foils of the cash remittances note should be written up by the Station Master or the Chief/Head Booking/Goods/Parcel Clerk authorized to remit the money. Erasures or alterations in the cash remittance note are totally forbidden. If a cash remittance note is prepared incorrectly, it should be cancelled and fresh one prepared. 2442. Particulars to be entered in the cash remittance note.—(a) Details of currency notes, cheques and vouchers, which represent cash and are required to be sent to the cash office, should be entered by the stations on the reverse of the cash remittance note. The Station Master or the subordinate incharge authorized to remit the cash should see that the amount of currency notes, coins, cheques and vouchers is correctly entered in the cash remittance note, which must be personally signed by him and stamped with his station cash seal. (b) The numbers of currency notes valued Rs. 100 and above each should be entered on The reverse of the cash remittance note or on a separate sheet, if the space is not sufficient, the sheet being stitched with the cash remittance note. Details of Dividend warrants and bank drafts should be entered on the reverse of the cash remittance note in the column 'cheques'. https://indianrailways.gov.in/railwayboard/uploads/codesmanual/CommManual-II/commercialmanualIIch24_data.htm#2401 10/18 11/22/24, 2:08 PM CHAPTER XXIV TRAFFIC RECEIPTS AND REMITTANCES 2401 (c) Similarly, when the space on the reverse of the cash remittance note is not sufficient to enter the details of the vouchers, a separate memo of voucher with similar columns should be prepared in manuscript, in duplicate, by carbon process showing the details of the vouchers sent with the cash. Each type of vouchers should be grouped and totaled separately' and the grand total reconciled with the amount entered on the obverse of the cash remittance note. Where one cash remittance note is prepared for both coaching and goods earnings, a memo of vouchers must invariably be prepared separately for goods and coaching vouchers. The memo of vouchers, together with the vouchers, should be placed in an envelope which should be sealed and the total amount of the vouchers enclosed should be clearly recorded on the outside of the cover. (d) Details of pay sheets on account of wages of staff, both permanent and temporary, who cannot be paid by the Pay Clerks within 10 days of the expiry of the wage period should be shown separately. These pay sheets should be enclosed in separate covers super scribed 'Emergent Pay Sheets and Settlement Pay Orders value Rs......' (e) Telegraph message drafts oh which stamps have been affixed should be sent in a cover super scribed 'Telegraph messages with stamps value Rs........' and enclosed with the cash remittance note. (f) All other vouchers, which do not represent cash, such as overcharge sheets to clear station out-standings, privilege ticket orders, concession orders, etc., should be submitted to the Traffic Accounts Office, duly listed, along with the balance sheet of relevant returns. A copy of the list of such vouchers should also be kept as record at the station. (g) The number of the cash bag in which the cash is remitted should be entered on all the three foils of the cash remittance note. 2443. Remittance of coins and currency notes.— (a) Coins of each denomination should be remitted in small cotton bags or paper packets, securely tied, and the same should be placed in the leather cash bag. Currency notes should be tied in bundles of 100 pieces each, separately for each denomination, the remaining notes of all denominations being tied in one bundle, each denomination being grouped, together. The mixed denomination bundle should not, in itself, contain more than 100 pieces of currency notes of all the denominations taken together, if need be, more than one such bundle may be prepared. As far as possible, the notes should be tied in such a way that the examination of the watermark of the notes may be conveniently done. The notes in a bundle should be neatly arranged with the face upwards. In the bundle of mixed denominations the notes of highest value should be placed at the bottom and those of the smaller value on the top. Each of the notes should be pierced and tied with twine at the left hand side centre. After sealing the knots, the bundles should be rolled with seals inside and tied before being placed in the leather cash bag. (b) The total number of the currency notes bundles should be recorded both in words and figures on all the three foils of the cash remittance note. 2444. Placing of cash and the cash remittance note in cash bags.—(a) The cash and the cash remittance note should be sent in cash bags provided for the purpose. When there is no cash, the cash remittance note should still be sent in the cash bag with the word 'NIL' written on it. The Station Master or any other staff authorized to remit cash should satisfy himself that the cash bag is in sound condition before the cash is put into it. (b) Cash bags containing earnings must be properly fastened and sealed. Cash bags must be tied after folding the neck with the eyelet holes close to one another. Tape must be passed at least four times over the mouth of the bag, through the eyelet holes, and twice round the neck of the bag each way. The tape must be drawn as tightly as possible and then tied in a knot on the name and label side of the bag, the knot being sealed with the help of sealing wax and the station cash seal. The tape used for sealing cash bags must be in one piece and free from knots. (c) All operations in connection with placing the cash in the cash bag and sealing, etc., should be carried out personally by the Station Master or by the Assistant Station Master in his presence. During this period only those railway employees whose presence is essential should be allowed https://indianrailways.gov.in/railwayboard/uploads/codesmanual/CommManual-II/commercialmanualIIch24_data.htm#2401 11/18 11/22/24, 2:08 PM CHAPTER XXIV TRAFFIC RECEIPTS AND REMITTANCES 2401 entry into the room, the entrance to which should be closed fro.. within. Where staff other than Station Master are authorized to remit cash, these duties should be performed by them. 2445. Ordinarily, only one cash remittance note, together with the cash, etc., should be placed in one cash bag. In case it becomes necessary, to enclose more than one cash remittance note in the same cash bag, all the three foils of each such cash remittance note should bear in red ink, on the top, cross references to other cash remittance notes enclosed in the same cash bag. The fact of enclosing more than one Cash Remittance Note in the same cash bag, should also be telegraphed immediately to the Chief Cash Witness and the Chief Cashier. 2446. Safe custody of sealed cash bags and their deposit in the travelling cash safe.—When the cash has been sealed for remittance and is awaiting despatch to the cash office, it should be kept in the station cash safe, the key of the safe remaining in the personal custody of the Station Master or Assistant Station Master on duty, who is responsible for the safety of the cash. 2447. (a) At stations where the train carrying the travelling cash safe passes during the hours of duty of the Station Master, the sealed cash bags will be deposited in the travelling cash safe by him personally. He will be responsible for the safe conveyance of the cash bags from the station safe to the brake van. (b) If the train carrying the travelling cash sate passes at a time when the Station Master is off duty, the cash and cash seal will be made over to the Assistant Station Master who will count the cash in its entirety and acknowledge its receipt and that of cash seal in the station diary. The cash seal and the cash bag, after being sealed in the manner explained in the preceding paragraphs by the Assistant Station Master in whose duty hours the train carrying the travelling cash safe, will pass, should be kept in the station safe. The cash bag will be deposited in the travelling cash safe by the Assistant Station Master when the train arrives. 2448. (a) Before the cash bag is deposited in the travelling cash safe by the Station Master on duly, the cash bag should be examined on both sides by the Guard who should carefully see that the bag is in order in all respects, that the stitching of the seams of the bag is firm and that the seal is intact. He must also see that the station name and number painted on each bag agrees exactly with the particulars in the register of Guard's signature for cash bags. (b) The Station Master should then obtain the signature of the Guard of the train in the register of Guard's signature for cash bags in Form Com.|C-27 Dev. The Guard should sign in full in ink recording the total number of bags deposited as also the painted number of the travelling cash safe. (c) The out-agents and the city booking agents will make over the sealed cash bags containing the earnings of the out-agency/city booking agency to the Station Master of the serving station after obtaining his acknowledgement in the register. In no circumstances should loose cash be made over to the Station Master of the serving station. Before giving the acknowledgement, the Station Master should examine the sealed cash bag with a view to ensure that it is not turned or damaged in any way and that it is properly sealed. The Station Master will deposit the sealed cash base received by him from the out-agency city booking agency in the travelling cash safe in the same manner as the sealed cash bags of his station. 2449. (a) After dropping the cash bags in the travelling cash sale, the lid of the travelling cash sate should be lifted or revolved, as the case maybe, and examined jointly by the Station Master and the Guard to ensure that the cash bag has actually dropped inside and has not remained stuck up in the hollow of the drum or near the side of the lid of the cash safe. (b) Cash bags after being deposited in the travelling cash safe may tend to pile up at the center, thus preventing the proper working of the revolving lid. When this happens, the safe should be tilted, to and fro, a couple or times to allow the bags inside to spread out and make room for others. (c) When the cash bag is so light that it will not by its own weight fall into the travelling cash safe, a stone may be tied on the outside of the cash bag to make it heavier. In no circumstances, should the stone be placed inside the cash bag. https://indianrailways.gov.in/railwayboard/uploads/codesmanual/CommManual-II/commercialmanualIIch24_data.htm#2401 12/18 11/22/24, 2:08 PM CHAPTER XXIV TRAFFIC RECEIPTS AND REMITTANCES 2401 2450. The Station Master depositing the cash bag should also make an entry, in his own handwriting, in the Guard's cash bag guidance showing the particulars of bags deposited by him in the traveling cash safe. 2451. Travelling cash safe not put in train.—When from any cause, the travelling cash safe is not put in the scheduled train, the Station Master of the starting station of the section must advise, by wire, the Divisional Office, the stations on the section, the Chief Cash Witness and the Chief Cashier of the reasons why the cash safe could not be sent. 2452. Travelling cash safe getting out of order.— When a traveling cash safe gets out of order on the run and it is not possible or safe to deposit cash bags in it, the Guard in charge of the train and the Station Master of the station at which it is discovered that the cash safe is out of order, must jointly seal it and telegraph the fact to the Divisional Office as well as to the remaining stations on the section and to the Chief Cashier. 2453. The Station Master, who is unable to deposit his cash, will retain it till the following day and take precautions for its safe custody till cleared. He must also report the reasons by telegram to the Divisional Railway Manager, the Traffic Accounts Office and the Chief Cashier, if this is due to circumstances other than those stated in paras 2451 and 2452. 2454. Safe transit of cash.—(a) Station Masters on duty at the stations at which travelling cash safes are to be placed in the train by which station earnings are collected are responsible for seeing that these are in sound condition and in proper order. Where padlocks are provided on safe, the Station Master "should also see that the padlocks are properly wrapped and sealed. The Station Masters at such stations should maintain a proper record of the receipt and despatched particulars of the cash safes. (b) The, Guard will be personally responsible for the safe transit of the travelling cash safe and delivery thereof at the destination station. The travelling cash safe should be locked to a permanently fixed ring in the brake van with a strong chain, where such facility exists, the key remaining in the personal custody of the Guard. Before taking over the safe, the Guard should also examine the general condition of the safe to see that it is not damaged on any side or at the bottom and that the revolving lid or other dropping arrangements are functioning satisfactorily. He should further see that the seals, locks, and rivets are intact. Guards should also ensure that as far as possible the cash safe is kept in such a position that it is always visible from his compartment. The Guard must lock the doors of the compartment on both sides with the padlocks supplied to him and also with the carriage key. When the train stops at stations, the Guard must be careful to see that the door on the off-side of compartment is always kept securely locked. In the case of fire or serious accident, Guard must exercise special care to ensure the safety of cash. 2455. Scaling of loaded travelling cash safe.—At the last cash dropping station on the section, the Guard will sign the cash bag guidance indicating thereon the total number of cash bags in the safe, The Station Master or the Assistant Station Master on duty at the last cash dropping station of the section will, after dropping cash bag of his station, seal the lid of the travelling cash safe with his own station cash seal. This work must be done in the presence of the Station Master/Assistant Station Master on duty and the Guard, both of whom must sign the label on which the seal is fixed. The Guard must also endorse a special remark in the Guard's signature book of the station to the effect that the travelling cash safe has been properly sealed in his presence. 2456. Making and taking over of travelling cash safes.—Where the Guard changes duty with another while the cash safe is still in transit, the relieved Guard will obtain the signature of the relieving Guard for having correctly made over the safe in good condition and with seals intact in the presence of the Station Master on duty who will also sign a certificate to this effect in the Guard's rough journal. 2457. (a) Loaded cash safes required to be transferred to through trains at the stations, for despatch to the destination station, will be made over by the incoming Guard to the Station Master on duty who will, after satisfying himself about the condition of the safe and its seal and https://indianrailways.gov.in/railwayboard/uploads/codesmanual/CommManual-II/commercialmanualIIch24_data.htm#2401 13/18 11/22/24, 2:08 PM CHAPTER XXIV TRAFFIC RECEIPTS AND REMITTANCES 2401 lock, acknowledge its receipt in the Guard's rough journal. While at the station, the cash safe will be kept in the Station Master's office chained and padlocked to the wall, or at a place specifically authorized by the Divisional Railway Manager duly guarded with suitable security arrangements. (b) When the loaded cash safe is transferred to the through train, are acknowledgement should be obtained from the Guard taking over charge of the safe. The compartment in which the loaded cash safes are carried will be kept locked by the Guard. 2458. Opening of branch line travelling cash safes at junctions stations.—In the case of certain branch lines notified by the railway administration for this purpose, the Station Master of the junction station is authorized to collect the sealed cash bags received in the travelling cash safe of the branch line and deposit the same in the travelling cash safe of the main line. In such cases, the Station Master should open the branch line cash safe in the presence of the Guard of the train and a representative of the Government Railway Police, after examining the seals on the cash safe. The particulars of the cash bags so collected should immediately be posted in a register, which will be signed by the Station Master, and the Guard and representative of the Government Railway Police witnessing the operations. After the entries in the register have been reconciled with the Guard's cash bag guidance, the latter will be preserved by the Station Master as his record. The Station Master at the junction station will be personally responsible for the safe custody of the branch line sealed cash bags in his station safe. These sealed cash bags will be deposited in the main line train in the same manner as the sealed cash bags of the junction station. 2459. Unloading and custody of loaded travelling cash safes—(a) At the destination the loaded cash safes should immediately be unloaded before any shunting is started. The Guard must hand over the cash safes to the Station Master on duty and obtain acknowledgement in his rough journal for having made over the sales in good condition with locks and seals intact, individual painted numbers and not the total number of such safes being entered in the journal. (b) The Station Master should have the loaded safes placed under the charge of Government Railway Police, or any other protection as approved by the Divisional Railway Manager, till such time the safe are made over to the authorised representative of the cash office in accordance with the procedure laid down by the Chief Commercial 'Superintendent in consultation with the Financial Adviser and Chief Accounts Officer having regard to the local conditions. 2460. Traffic Cash Witnesses.—(a) In order to protect the interests of station staff, Traffic Cash Witness from the Traffic (Commercial) Department will be deputed to witness all operations connected with the remittances, from the time the cash safes are made over to the Cashier or his representative till the cash has been counted. (b) Traffic Cash Witnesses are not expected to assist in the work of counting the cash except in so far as it is necessary to do so in the interest of the station staff, such as, where discrepancies are found in the actual cash and the entries in the cash remittance note. They should sign the counterfoils of the cash remittance notes received with the station earnings and see that the entries of the cash remittance notes are correctly made in the cash office records (Traffic Cash Check Sheet A-937). The same men should not be regularly told of as Cash Witnesses. 2461. Responsibility for travelling cash safes and their contents.-The Commercial Department, through the Traffic, Cash Witness, is responsible for travelling cash safes and their contents until such time they are taken over and acknowledged by a representative of the cash office. 2462. Opening of the cash safes and shroffing of the cash—(a) The locks and seals on all the safes received in the cash office should be examined jointly by the Assistant Cashier and the Head Traffic Cash Witness before each safe is opened, and a certificate to this effect should be recorded in a register to be specially maintained for this purpose. Any defect in the locks or seals will be investigated immediately. The cash safes should be opened one at a time personally by the Traffic Cash Witness, nominated for this purpose, in the presence of a representative each of the cash office and the Railway Protection Force or the Government Railway Police, as notified by each railway administration. The Cash Witness will bring out one bag at a time from the cash safe and read out the station name as also the painted number on the cash bag to enable the cash https://indianrailways.gov.in/railwayboard/uploads/codesmanual/CommManual-II/commercialmanualIIch24_data.htm#2401 14/18 11/22/24, 2:08 PM CHAPTER XXIV TRAFFIC RECEIPTS AND REMITTANCES 2401 office representative to post the register of cash bags (Form No. A-917). Such a register will also be maintained by the Cash Witness separately. (b) In the registers of cash bags referred to above, the total number of cash bags received from each station should be entered against that station in the column 'Total No. of bags' and the serial number of each bag, as given on the outside, should be entered in the column 'No. of bags'. Should any of the cash bags be found to be turned, or the locks or seals damaged, a note of the fact should be made in the column 'Remarks'. The number of each safe, the station from which it started, and the total number of bags found in it should also be entered in the register. After comparison with the entries in the cash bag guidance received in the cash safe, this register will be signed by the Traffic Cash Witness, and the representative of the cash office and the Railway Protection Force Government Railway Police, in token of the correctness of the entries made therein. The next cash safe should not be opened until this procedure has been completed in respect of the cash safe in hand. (c) The representative of the cash office will ensure that the condition of each bag is good, and that the seals are intact at the time of taking them over from the Head Cash Witness. The cash bags will then be taken to the counting room and distributed by him among his Poddars/Shroffs at their respective counters in the presence of the Cash Witnesses and acknowledgement of the Poddars/Shroffs obtained on the slips supplied to them. 2463. (a) The seals of the cash safes and of pad locks thereon, where provided, should be removed carefully by the Head Cash Witness and preserved till such time the entire contents are taken out from the safe and the cash bags reconciled with the entries in the Guard's guidance therein, and a certificate is given by the Chief Cashier that the earnings of the day in question have been received correctly. In the event of Guard's guidance not being received in the cash safe, the Head Traffic Cash Witness will report the matter to the Commercial and Accounts Officers concerned for such investigations as may be necessary and on receipt of their instructions, the cash bags actually received would be made over to the cash office representative for shroffing, etc. (b) In the case of a discrepancy between the number of bags actually received and the Guard's guidance, a note to this effect will at once be made on the guidance and countersigned by Head Traffic Cash Witness and representatives of the cash office and the Railway Protection Force Government Railway Police. The matter would then be reported by the Head Traffic Cash Witness to the Commercial and Accounts Officers concerned for such investigations as may be deemed necessary prior to the bags being made over to the cash office representative for shroffing, etc. The short receipt of the bag will at once be notified telegraphically by the Head Traffic Cash Witness to the station concerned, Divisional Railway Manager, Chief Cashier and Traffic Accounts Officer. (c) If, however, a cash bag is found in a damaged condition, or if its seal is not intact, it will not be handed over to the representative of the cash office but will be kept aside in charge of the Head Traffic Cash Witness or his assistant. The matter should be brought to the notice of Commercial and Accounts Officers concerned who should proceed to the cash office to witness opening of the bag and shroffing of its contents, suitable remarks being recorded by them in the register of damaged cash bags. (d) Empty cash safes will be carefully examined by the Head Traffic Cash Witness for stray coins. They will then be locked, the padlocks being bound with paper or leather covers, sealed, labeled and returned to the station. (e) Non-receipt of or discrepancies in, guidance and other irregularities will be entered in a register and taken up by the Head Traffic Cash Witness with the staff at fault to prevent recurrence of such omissions and discrepancies. The register will be submitted daily for inspection to the Divisional Railway Manager or the Commercial Officer, as the case may be. 2464. (a) The cash bags will be opened by the Poddar in the presence of the Traffic Cash Witness in a protected enclosure which should be kept locked from outside while the cash is being counted. Immediately after cash bag is opened, the Cash Witness will take charge of the cash remittance note without allowing the Poddar to see the particulars entered therein. The Poddar https://indianrailways.gov.in/railwayboard/uploads/codesmanual/CommManual-II/commercialmanualIIch24_data.htm#2401 15/18 11/22/24, 2:08 PM CHAPTER XXIV TRAFFIC RECEIPTS AND REMITTANCES 2401 will call out the total amount of cash of each description and the Cash Witness will verify with the entries in the cash remittance note. (b) If the cash agrees exactly with the cash remittance note, the Cash Witness and the Cashier or his representative will acknowledge the amount received on both the counterfoils of the cash remittance note. If a discrepancy is discovered between the cash and the remittance note, a recount will first be made by the Cash Witness, and if that fails to settle the matter, will be apprised forthwith. The Head Cashier will personally conduct necessary investigations and take further action as notified by the railway administration concerned. Thereafter, discrepancies will be reported to the station concerned and the amount actually received will be acknowledged on both the portions of the cash remittance note. 2465. (a) Where the cash remittance note is not found in the cash bag, or the figures in the cash remittance note are not decipherable, a manuscript cash remittance note must be prepared in triplicate by the Cash Witness and initialled by the Sheriff, Cash Witness and Chief Cashier Assistant Cashier. The Head Cash Witness and others will then countersign the second foil of the manuscript cash remittance note. The station concerned will be referred to by telegram by the Chief Cashier to intimate the amount remitted. The seals of the cash bag and the bag itself will be preserved by the Head Cash Witness. The cash bag will not be put in circulation until the case is investigated and finalized. The cash will be detained by the Assistant Cashier, it so desired, till the enquiry is finalized by the representatives of both the Commercial and Accounts Departments, (b) Before dropping the empty cash bags, these will first be examined by the Poddars Shroffs and again by the respective Cash Witnesses to see whether there is anything still left. The bags should not be removed from the counting room till all the cash is counted and tallied by the Poddar |Shroff. (c) Traffic Cash Witness will see that entries of the checked cash remittance notes have been correctly made in the cash office records (Traffic Cash Check Sheets A-937) and the Head Cash Witness will see that the total cash received from stations agrees with the amount accounted for in the Summary of Traffic Check Sheets. They will also sign them in token of having done so. 2466. Cash receipts received from cash office. - Cash receipts, i.e., outermost foils of the cash remittance notes received from the Cashier on account of station remittances should be attached to the respective block foils of the cash remittance notes immediately on receipt. If a cash receipt is not received back in time, the Station Master should immediately report its non- receipt to the Cashier. The credit on account of cash and vouchers should be taken in the balance sheet on the basis of the cash receipts received from the Cashier and not on the basis of remittances. 2467. Return of empty cash bags.—(a) Empty cash bags will be returned from the cash office daily. Before returning the empty cash bags to stations, the cash office will make them up in bundles for the different sections, bags being arranged in station order. Each bundle will be accompanied by a guidance securely tied to it. (b) On receipt of the bundles of empty cash bags from the cash office, the despatcher at the railway station serving the cash office will, count the number of bags tied up in each bundle and acknowledge receipt of the same. The bags will be tied in such a way that it will not be necessary to open the bundles for counting. 2468. The bundles of empty cash bags will be despatched by scheduled trains and the Guard will deliver the empty cash bags to the Station Master concerned and obtain their signatures against the names of their stations in the column provided for the purpose in the guidance. The Guard should carefully see that the empty cash bag of one station is not delivered to another station, as such Mis-delivery may cause detention to cash at stations for want of cash bags and involve issue of unnecessary telegrams. 2469. It will also be the duty of the Station Masters to satisfy themselves, at the time of taking delivery of the empty cash bags from the Guard, that correct bags are delivered to them and they will be held equally responsible for taking delivery of empty cash bags that do not bear https://indianrailways.gov.in/railwayboard/uploads/codesmanual/CommManual-II/commercialmanualIIch24_data.htm#2401 16/18 11/22/24, 2:08 PM CHAPTER XXIV TRAFFIC RECEIPTS AND REMITTANCES 2401 names of their stations, 2470. Mis-delivery of empty cash bags.—Station Masters should, on no account, use empty cash bags of other stations that may be mis-delivered to them, but should send them on discovery by the first available train to the station concerned booked under free service way-bill and report the fact to the Divisional Railway Manager for necessary action- 2471. Supply of extra cash bags.—When it is found necessary to obtain a supply of extra cash bags during the rush of traffic due to meals, etc., Station Masters should send in their requisitions to the Divisional Office well in advance to ensure timely supply of such extra bags. The extra bags should, after the special traffic for which they were requisitioned is over, be returned to the Divisional Office with the least possible delay. 2472. Remittance of cash into the Treasury or Post Office or Reserve Bank State Bank of India.—(a) In the case of railway stations or out-agencies permitted to pay their cash collections direct to local Treasury or Post Office or Reserve Bank State Bank of India each remittance should be sent to the Treasury or Post Office or Reserve Bank State Bank of India with the book of treasury remittance notes printed in blue paper in the proforma appearing at Appendix XXIV/E, which contains three foils. These foils should be filled on by the Station Master or Out-agent to show the full particulars of the remittance. (b) Escorts (either Government Railway Police or Railway Protection Force) must accompany the cash to the Treasury Post Office Bank. Station Master must arrange for an efficient escort either of Government Railway Police or Railway Protection Force as ordered by the Divisional Railway Manager to accompany the person who takes cash to the Treasury Post Office Bank. 2473. The Treasury Officer incharge of Government Treasury or the Manager/Agent of the Reserve Bank State Bank of India or the Master will write, in words at the foot of each form, the amount received and will retain the third foil returning the book with the. first and the second foils duly signed. The foil bearing the signature of the said officer should be sent to the Cashier along with the cash remittance note. 2474. Stations authorized to remit their cash collections to Government Treasury or Reserve Bank State Bank of India or Post Office should send the vouchers to the cash office duly entered in the cash remittance note. 2475. On Sundays or other holidays on which the Treasury Bank/Post Office is closed, the cash should be remitted to the cash office along with the cash remittance note for which necessary arrangements will be made by the railway administration. In exceptional cases, however, in which arrangements for safe conveyance cannot be made, the cash may, with the prior approval of the administration, be sent to the Treasury/Bank Post Office on the following day provided adequate arrangements are made, for its safe custody, while at the station. 2476. Consolidated Treasury Post Office Bank receipt From the attested foils of Treasury Post Office Bank receipts, the Station Master Out-agent should prepare at the end of the month a consolidated Treasury Post Office Bank receipt in the pro forma appearing at Appendix XXIV/F, get it signed by the Treasury Officer incharge of Government Treasury or Post Master or Manager Agent of the Reserve Bank State Bank of India and forward it to the Chief Accounts Officer. 2477. Opening of station cash sales when keys are lost.—(a) Duplicate keys of all stations safes will be kept safely locked in a special box under the personal charge of the Divisional Commercial Superintendent and this box will be deposited in the office safe. The key of this box will remain in his personal custody. (b) Wherever a key has to be sent out or is returned from a station, the Divisional Commercial Superintendent will personally see that the box containing the keys is correctly handled and put back in the office safe. (c) In the event of a key of a station sale being lost or the sale being found in need of repair, the Station Master must send a telegraphic advice to the Divisional Commercial Superintendent, the Chief Cashier, the Traffic Accounts Officer, the Divisional Mechanical Engineer and the Traffic https://indianrailways.gov.in/railwayboard/uploads/codesmanual/CommManual-II/commercialmanualIIch24_data.htm#2401 17/18 11/22/24, 2:08 PM CHAPTER XXIV TRAFFIC RECEIPTS AND REMITTANCES 2401 Commercial Inspector of the section. (d) If there is no other cash safe at the station to keep the station cash, the Station Master will be responsible for making suitable arrangements for the safe custody of cash. (e) The Divisional Office, on receipt of the telegram, will send the duplicate key through the Traffic Commercial Inspector accompanied by a Fitter and a spare cash safe with keys. (f) Traffic Commercial Inspector will personally open the cash safe in presence of the Station Master. Before transferring the contents of the cash into the one received from the Divisional Office, the Station Master should, in the presence of the Traffic Commercial Inspector, check the cash bags, open them and check correctness by actual count and seal the bags, recording the details in station diary which should be countersigned by the Traffic Commercial Inspector. 2478. (a) In case the original key is lost, the cash should be opened with the duplicate key. In such cases, the wards of the lock must invariably be changed and new keys made so that the same cannot be opened by the original key. One of the newly made keys should be given to the person in charge of the safe and the other sent to the Divisional Commercial Superintendent for safe custody. (b) In other cases, efforts should be made to open the cash safe with the duplicate key or by forcing the lock open and the contents transferred to the spare cash safe. The latter should, then be used till the original one is repaired, a new lock fitted or the defect otherwise remedied. (c) In case the cash safe that has become defective is embedded in the wall or in the flooring, only the door of the cash safe should be taken out and the body of the cash safe left intact. 2479. Loss or theft of cash.—Should a station's cash be lost or stolen, wholly or in part, particulars of the theft should be sent by XR or XXR telegram, as notified by the railway administrations to the Sub-Inspector, Government Railway Police having jurisdiction over the section, Superintendent, Railway Police, Station Officer of the nearest Civil Police Station, Inspector of the Railway Protection Force, the Chief Commercial Superintendent, the Divisional Railway Manager concerned, the Traffic Accounts Officer, Chief Cashier, Assistant Security Officer and the Commercial Inspector as also the Inspector of Station Accounts of the section. This telegram should be followed by a report confirming the incident to all the parties stated above. In the report full particulars of loss of cash, etc., should be furnished, care being taken to advise the Chief Cashier, the details of the cash and the number of the currency notes, if available, which have been stolen or lost. 2480. Prompt conveyance of empty cash safes.— Particular care should be taken by all concerned to ensure that the empty cash safes are conveyed to the destination stations promptly without unnecessary detention, as any delay in receipt of empty cash safe at the destination will result in the hold up of the cash at stations on the section. 2481. Custody of cash safes.—Loaded and empty cash safes unloaded from trains should not be left lying on platforms but removed in parcels office where security staff are posted so that these could be properly guarded. While taking over charge of the cash safe, security staff will check if their general condition, locks and seals are intact and ensure that they remain so till they are removed to the cash office or loaded in trains. 2482. Surprise checks.—The Commercial and Accounts Officers and Inspectors should carry out surprise checks to ensure that the procedure for handling, custody and remittance of cash at stations, as well as for the safe transit of cash, is being rigidly followed by the staff concerned. https://indianrailways.gov.in/railwayboard/uploads/codesmanual/CommManual-II/commercialmanualIIch24_data.htm#2401 18/18