Monthly statement of revenue receipt received from the Range officers will be reconciled by the Chief Accounts Officer with figures booked by the pay and accounts officer in his monthly account - Central Excise - 438/4/99

Circular No. 438/4/99-CX dated 5/2/1999 Subject: Non-verification of PLAs and Non-reconciliation of Revenue Receipts by Chief Accounts Officers - system defects - instructions for speedy reconciliation The Central Board of Excise and Customs had issued instructions on the above subject vide Circular No. 80/88/94-CX.8 dated 21.11.94. Para 4.2 of the said circular provides that Chief Accounts Officer (CAO) shall complete checking of credit entries PLAs from the original treasury documents (Original copy of TR-6) received from the PAO within 15 days from the receipt of said documents from the Range Officer. 2. It has been brought to the notice of the, Board that in terms of the above instruction CAO Central Excise, had asked the PAO to send original TR-6 Challans received from the Focal Point Branch of the bank. The Deputy Controller of Accounts contended that the above instructions are not correct as the monthly revenue statement is required to be prepared by the Range Officers on the basis of duplicate copy of the challans which are sent to the CAO by 10th of the following month as required under Para 3(1) of the said circular. Thereafter, the CAO is required to reconcile the entries in the Monthly Revenue Statement with the figures booked by the PAO in his monthly account as required under Para 3(2) of the above circular. The provisions of Para 4.2 appear to be in contradiction with contents of para 3(1) and 3(2). It has also been pointed out that the original challans received from the focal Point Bank are required to be kept in the Pay and Accounts Office and not to be sent to the CAO. 3. In view of the difficulties being faced the matter has been examined. It has been decided that the procedure laid down in Para 4.2 of the Circular No. 80/88/94-CX. 8 dated 21.11.94 may be substituted by the following, with immediate effect :- "4.2 The monthly Statement of Revenue Receipts received from the Range Officers will be reconciled by the Chief Accounts Officers with figures booked by the Pay and Accounts Officer in his monthly account." 4. Filed formations may please be informed suitably. 5. Receipt of the circular may please be acknowledged. F.No.268/71/98-CX-8