Concordance showing the sources of the new rules in the West Bengal Treasury Rules 2005 with reference to the old Treasury Rules and the Subsidiary Rules thereunder.
This concordance has been compiled solely for the purpose of assisting reference and no expression used should be considered as in any way interpreting the rules. In view of the restructuring of the entire rules, the Subsidiary Rules have been integrated with the Treasury Rules. In some cases the ‘Remarks’ column have been left blank where the old Rules and new Rules remain same or have some minor changes.
The following abbreviations have been used in this concordance: -
T.R. (Old) stands for Treasury Rules, West Bengal, 1965 and Subsidiary Rules thereunder
T.R. (New) Stands for Treasury Rules, 2005.
T.R. Stands for Treasury Rules
S.R. Subsidiary Rules framed under Treasury Rules, 1965.
Sl.No / T.R. (Old) / T.R.(New) / Remarks
1 / T.R.1 / T.R1.01 to T.R.1.02
2 / T.R.1A / T.R.1.03
3 / T.R.2 / T.R.1.04
4 / T.R.3 / T.R1.05
to
T.R.1.06 / The existing rule modified with reference to the term “Public Accounts” as per provision of the Constitution of India and for the conversion of non-banking treasuries into bank treasuries
5 / T.R.4 / 2.01 to 2.14 / In view of conversion of all the sub-treasuries into full-fledged treasuries as an independent unit and bi-furcation of most of the treasuries at the district headquarters and a few at the sub-divisional headquarters as independent treasuries.
6 / T.R.5 / Deleted / This rule has been deleted since there is no sub-treasury.
7 / T.R.6 / 2.16 to 2.19 / Due to setting up of the office of the Directorate of Treasuries and Accounts in 1972 as nodal and controlling authority in respect of treasury operation and setting up of the Directorate of Pension, Provident Fund and Group Insurance in 1981
8 / T.R.7 / 3.01 to 3.03 / Rule has been revised as the system of departmental receipt for departmental expenditure has been abolished in most of the cases.
9 / T.R.8 / T.R3.04 / In accordance with constitutional provision, the term ‘Public Account’ has been replaced by the term ‘Government Account’
10 / T.R.9 / T.R3.05
11 / T.R.10 / T.R3.06
12 / T.R.11 / T.R3.07
to
T.R.3.08 / These rules relate to custody of money by the Drawing and Disbursing Officer for which detail procedure will be incorporated in the new ‘West Bengal Financial Rules’
13 / T.R.12 / T.R4.001 / The term “Cognate expression” is dropped for simplification.
14 / T.R.13 / T.R4.002
15 / T.R.14 / T.R4.003
16 / T.R.15 / T.R4.004 to T.R.4.005
17 / T.R.16 / T.R4.006 / The rule has been modified due to abolition of sub-treasuries and introduction of system for presenting separate bills for drawal of fund from different major heads for proper accounting
Sl.No / T.R.
(Old) / T.R. (New) / Remarks
18 / T.R.17 / T.R4.007 / Some changes have been made to guard against double drawal, once on the basis of the attested copy of the sanction order and again on the basis of the original sanction order.
19 / T.R.18 / T.R4.008 / After setting up the office of the D.T.A the arrangement for seeking clarification on disputable claims have been entrusted with the D.T.A. W.B instead of A.G.W.B.
20 / T.R.19 / T.R4.009
21 / T.R.20 / T.R4.010
22 / T.R.21 / T.R4.011
23 / T.R.22 / T.R4.012 / The self-drawing system has been dispensed with in the cases of M.I.Cs, M.L.As, and High Court Judges. In no other state such system is in vogue. Even in case of Judges of Supreme Court the salary is drawn by the Registrar of Supreme Court.
24 / T.R.23 / T.R4.013
25 / T.R.23A / DELETED / The rule has been covered in T.R.4.004.
26 / T.R.24 / T.R4.014 / Role of D.T.A in controlling the payment has been incorporated in the new rule.
27 / T.R.25 / T.R4.015
28 / T.R.26 / T.R4.016
29 / T.R.27 / DELETED / Such power is no longer necessary due to advancement in communication network.
30 / T.R.28 / T.R4.017 / The new provision has been incorporated due to introduction of system of payment through cheques in treasuries and payment of pension through public sector banks at treasuries.
31 / T.R.29 / T.R4.018 to T.R.4.019 / .
32 / T.R.30 / T.R7.01 / The rule has been changed due to abolition of non-bank treasury.
33 / NEW / T.R7.02 / The new provision has been incorporated due to conversion of non-bank treasury into bank treasury with introduction of cheque system remittance or payment from one treasury’s jurisdiction to another treasury within or outside the State.
34 / T.R.31 / T.R8.01
35 / T.R.32 / T.R8.02 to T.R.8.04
36 / T.R.33 / T.R7.03 to T.R.7.05 / Office of the Controller General of Accounts Ministry of Finance, Government Of India came in to being after the last revision of the rule. Thus the new rule has been drafted in accordance with the provision of article 150 of the Constitution of India.
37 / T.R.34 / T.R7.06
38 / T.R.35 / T.R7.07 to T.R.7.012 / T.R.7.08 has been framed on the basis of Memorandum No.-3039-F dated 19th.March 1984 issued from Finance Department Government of West Bengal, on the basis of instruction from Government of India.
39 / T.R.36 / DELETED / The system is no longer in use
40 / T.R.37 / DELETED / The system is no longer in use
41 / T.R.38 / T.R9.01
42 / T.R.39 / T.R9.02
43 / T.R.40 / T.R9.03
44 / T.R.41 / T.R9.04
Sl.No / S.R.
(Old) / T.R. (New) / Remarks
1 / Deleted
2 / T.R.2.20 to T.R.2.21
3 / T.R.2.22
4 / T.R.2.23 / The rule has been restructured taking into view the conversion of all non-bank treasuries into banking treasury
5 / T.R.2.24
6 / T.R.2.25 to T.R.2.26
7 / T.R.2.27
8 / T.R.2.28
9 / T.R.2.29
10 / Deleted / The S.R. has been deleted due to abolition of non-bank treasury.
11 / Deleted / The S.R. has been deleted due to abolition of non-bank treasury
12 / T.R.2.30
13 / Deleted / The S.R. has been deleted due to abolition of sub-treasuries in the State
14 / Deleted / The S.R. has been deleted due to abolition of non-bank treasury
15 / Deleted / The S.R. has been deleted due to abolition of non-bank treasury
16 / T.R.2.31 / Note of S.R.16 has been deleted due to abolition of non-bank treasury. The existing S.R.375 to 383 have been integrated with this rule for keeping treasury accounts procedure in a single rule.
17 / T.R.2.32
18 / Deleted / The S.R. has been deleted due to abolition of sub-treasuries in the State
19 / Deleted / The S.R. has been deleted due to abolition of sub-treasuries in the State
20 / T.R.2.33 / The S.R. has been revised due to abolition of non-bank treasury
21 / T.R.2.34 / The S.R. has been revised due to conversion of all sub-treasuries as independent Accounting unit in the State
22 / Deleted / This rule has been deleted, due to abolition of non-bank treasury and sub-treasury in the State.
Sl.No / S.R.
(Old) / T.R. (New) / Remarks
23 / T.R.2.35
24 / T.R.2.36
25 / T.R.2.37
NEW / T.R.2.38
26 / Deleted / Integrated with T.R.2.07
27 / Deleted / Integrated with T.R.2.07
28 / Deleted / Integrated in chapter 2 under section on General Organisation.
29 / Deleted / Due to abolition of non-bank treasury.
29A* / Deleted / Due to abolition of non-bank treasury.
30 / Deleted & taken to WBFR / Detailed procedure will be provided in West Bengal Financial Rule as these rules are guidelines for handling departmental cash by Departmental Officers and D.D.O.
31 / Deleted & taken to WBFR / Detailed procedure will be provided in West Bengal Financial Rule as these rules are guidelines for handling departmental cash by Departmental Officers and D.D.O.
32 / Deleted / Detail procedure will be incorporated in the revised West Bengal Financial Rules as these rules are the guidelines for handling departmental cash by Departmental Officers and D.D.O.
33 / T.R.3.07 / The S.R. has been revised slightly as per present practice.
34 / T.R.3.08
35 / T.R.3.09
36 / Deleted / Detailed procedure will be provided in West Bengal Financial Rule as this relates to handling of cash by D.D.O.
37 / Deleted & taken to WBFR / Detailed procedure will be provided in West Bengal Financial Rule as these rules are guidelines for receipt of departmental cash by Departmental Officers and D.D.Os.
38 / Deleted & taken to WBFR / Detailed procedure will be provided in West Bengal Financial Rule as these rules are guidelines for maintenance of receipt books by Departmental Officers and D.D.O.s
39 / Deleted & taken to WBFR / Detailed procedure will be provided in West Bengal Financial Rule as these rules are guidelines for use of receipt books by departmental cash by Departmental Officers and D.D.O.s
40 / T.R.3.10
41 / T.R.3.11
42 / T.R.3.12 / The words “the treasury” have been deleted, as non bank treasuries have been abolished in the State..
43 / T.R.3.13 / The note has been deleted, as the system is no longer in vogue.
Sl.No / S.R.
(Old) / T.R. (New) / Remarks
44 / T.R.3.14
45 / Deleted / At present treasury do not supply service postage stamps; hence the rule has been deleted.
46 / Deleted / The provision of existing subsidiary Rules 46 to Rules 50 has duly been incorporated in T.R. 3.06
47 / Deleted / The provision of existing subsidiary Rules 46 to Rules 50 has duly been incorporated in T.R. 3.06
48 / Deleted / The provision of existing subsidiary Rules 46 to Rules 50 has duly been incorporated in T.R. 3.06
49 / Deleted / The provision of existing subsidiary Rules 46 to Rules 50 has duly been incorporated in T.R. 3.06
50 / Deleted / The provision of existing subsidiary Rules 46 to Rules 50 has duly been incorporated in T.R. 3.06
51 / T.R.3.15
52 / Deleted / The existing S.R. 52 and S.R.53 has been deleted since the is not required to pass challan for depositing Government money into Government Account. And non-bank treasuries have been abolished.
53 / Deleted / The existing S.R. 52 and S.R.53 has been deleted since the is not required to pass challan for depositing Government money into Government Account. And no-bank treasuries have been abolished.
54 / Cancelled / This rule stands cancelled in old Treasury Rules.
55 / Deleted / The provision of existing subsidiary Rules 55 has duly been incorporated in T.R. 3.06
56 / Deleted / At present treasury do not supply service postage stamps; hence the rule has been deleted.
57 / Deleted / The provision of existing subsidiary Rules 57 has duly been incorporated in T.R. 3.06
58 / Deleted / At present examination fees are not received at the treasuries.
59 / Deleted / Integrated with T.R. 3.15
60 / Deleted / The S.R. has been deleted due to abolition of sub-treasuries in the State
61 / Deleted / The S.R. has been integrated with T.R.3.06.
62 / Deleted / The rule has been integrated with T.R.3.06.
63 / Deleted / Will be taken to WBFR as it relates to handling of cash at the hands of the D.D.Os
64 / Deleted / Will be taken to WBFR as it relates to handling of cash at the hands of the D.D.Os
65 / Deleted / Will be taken to WBFR as it relates to handling of cash at the hands of the D.D.Os
66 / T.R.2.39
67 / T.R.2.40
68 / Deleted / Stands deleted in old Treasury Rules.
Sl.No / S.R.
(Old) / T.R. (New) / Remarks
69 / T.R.2.41
70 / T.R.2.42
71 to 81 / Deleted / Since all the non-bank treasuries in the State have been converted into banking treasuries hence S.R.71 to S.R.81 have been deleted.
82 / T.R.5.12 / The word ‘Public Account’ has been substituted by ‘Government Account’.
83 / T.R.4.020 / The rule has been modified with the introduction of ‘Cheque system of payment’ in the treasuries.
84 / Deleted / The rule has been deleted due to abolition of the system of self -drawing by some officers
85 / T.R.4.021
86 / Deleted / The S.R. has been deleted due to abolition of sub-treasuries in the State
87 / T.R.4.022 / S.R.140 has been amalgamated with this rule
88 / Deleted / Integrated with T.R. 4.195
89 / T.R.4.022
90 / T.R.4.024
91 / Deleted / The rule has been deleted as the system is no longer in vogue
92 / T.R.4.025
93 / T.R.4.026
94 / Deleted / Integrated with T.R.4.070.
95 / T.R.4.027
96 / T.R.4.028
97 / T.R.4.029
98 / T.R.4.030
99 / T.R.4.031
100 / T.R.4.032
101 / T.R.4.033
102 / T.R.4.034
103 / T.R.4.035
104 / T.R.4.036
105 / T.R.4.037
106 / T.R.4.038
107 / Deleted / Since there is no system of issuing cheques by subordinate officer, the rule is deleted. System of Cheque drawing has been incorporated in T.R.4.033
108 / T.R.4.039
108A / T.R.4.040
Sl.No / S.R.
(Old) / T.R. (New) / Remarks
109* / T.R.4.041
110 / T.R.4.042
111* / T.R.4.043
112* / T.R.4.044
113 / T.R.4.045
114 / T.R.4.046
115 / T.R.4.047
116 / T.R.4.048
117 / Deleted / The S.R. has been deleted due to abolition of sub-treasuries in the State
118 / T.R.4.049
119 / T.R.4.050
120 / T.R.4.051
121 / Deleted / All the non-bank treasuries in the State have been converted into banking treasuries; hence the rule has been deleted.
122 / T.R.4.052
123 / T.R.4.053
124 / T.R.4.054
125 / T.R.4.055
126 / T.R.4.056
127 / T.R.4.057
128 / T.R.4.058
129 / Deleted / Integrated with T.R.4.059.
130 / T.R.4.059
131 / T.R.4.060
132 / Deleted / All payments in treasuries are made by cheque hence rule has been deleted.
133 / Deleted / Endorsement of bill i.e. payment of bills directly to the payee other than the D.D.O. has been discontinued in treasuries, hence the rule has been deleted.
134 / T.R.4.061
135 / T.R.4.062
136 / T.R.4.063
137 / Deleted / The self-drawing by erstwhile gazetted officers has been dispensed with, hence the rule has been deleted
138 / Deleted / The self-drawing by erstwhile gazetted officers has been dispensed with, hence the rule has been deleted
139 / T.R.4.064
140 / Deleted / Integrated with T.R. 4.156