PART I PRELIMINARY AND GENERAL PRINCIPLES 1.

Central Government (Receipts and Payments) Rules, 1983 come into force (a) 1st January 1983 (b) 1st April 1983 st (c) 1 June 1983 (d) 1st April 1984

2. The custody of the Consolidated Fund of India and the Contingency Fund of India, the payment of moneys into such Funds, the withdrawal of moneys therefrom, the custody of public moneys other than those credited to such Funds received by or on behalf of the Government of India, their payment into the Public of India and the withdrawal of moneys from such has been mentioned in (a) Article 280 (2) (b) Article 283 (1) (c) Article 284 (1) (d) Article 287 (3) 3.

Consolidated Fund of India has been referred to in Constitution under (a) 266 (1) (b) 266 (2) (c) 267 (1) (d) 267 (2)

4.

Contingency Fund of India has been established under the (a) Contingency Fund of India Act, 1949 (49 of 1949) (b) Contingency Fund of India Act, 1950 (49 of 1950) (c) Contingency Fund of India Act, 1951 (49 of 1951) (d) Contingency Fund of India Act, 1952 (49 of 1952)

5. Contingency Fund of India has been established under the Contingency Fund of India Act, 1950 in consistent with the provision of Article (a) 266 (1) (b) 266 (3) (c) 267 (3) (d) 267 (1) 6. Responsible for establishing and maintaining a technically sound payment-cum-ing system in the departmentalized s offices and for prescribing the rules for regulating the custody, ayment into and withdrawal of money from the Government is (a) Chief ing Authority (b) s Officer (c) CGA (d) CAG 7.

Departmental officer means (a) A Gazetted Officer (b) Any Government Servant (c) An officer who maintains the s of Government department (d) An officer of the Government authorised to handle Government money

8.

Public of India referred to in (a) Article 266 (2) (c) Article 267 (2)

(b) (d)

Article 266 (3) Article 267 (3)

9. Payments relating to certain pensionary benefits of Central Government pensioners are governed by relevant rules (a) GAR (b) GFR (c) Treasury Rules (d) Departmental Rules 10. The system of departmentalization of s of all transactions (except payments relating to pensionary benefits) of Central Civil, Ministries and Departments was introduced during (a) 1973-74 (b) 1974-75 (c) 1975-76 (d) 1976-77

11.

State whether true or false The balances in small coin depots, rupee coins, balances in mint and cash balances held in Post Offices or other departmental offices are reckoned as part of the General Cash balance of the Government.

Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)

(a)

True

(b)

False

12. Apart from the Officers in charge of Military Treasure Chests, office(s) authorised to perform all or any prescribed part of the duties of a Treasury Officer is/are (a) Posts and Telegraphs Department (b) Ministry of Railway (c) Ministry of Finance (d) All of the above 13. The procedure for the safe custody of moneys in the hands of Government officers shall be regulated by the provisions contained (a) GAR (b) GFR (c) R&P (d) Treasury Rules 14. All moneys received by or tendered to Government officers on of revenues or receipts or dues of the Government shall be paid in full into the accredited bank for inclusion in Government (a) same day (b) next day (c) next working day (d) without undue delay 15.

Pay-in-slip is to be maintained in Form (a) GAR 1 (c) GAR 1A

(b) (d)

GAR 2 GAR 2A

16. Moneys received by or tendered to Government officers on of revenues or receipts or dues of the Government shall not be utilised to meet departmental expenditure under any circumstances. (a) True (b) False 17. The conditions under which Government moneys may be deposited with a bank other than the Reserve Bank or its agent for the purpose of Government transactions shall be decided by the Government in each case after consultation with the (a) President (b) RBI (c) CAG (d) Parliament 18. A cheque drawing D.D.O. functioning under the scheme of departmentalisation of s may withdraw money for such purposes as may be prescribed by the (a) CAG (b) CGA (c) Financial Advisor (d) Ministries/Departments 19. No withdrawal shall be permitted on a claim for the first of any series of payments of pay and allowances to a Government servant (other than a person newly appointed to Government service) prepared by a DDO unless the claim is ed by a copy of the last pay certificate (a) Form GAR 2 (b) Form GAR 3 (c) Form GAR 4 (d) Form GAR 5 20. If a cheque drawing D.D.O. receives information from the s Officer that moneys have been incorrectly withdrawn and that a certain slim should be recovered in respect of any bill ed by him, he shall (a) undertake the correspondence with s Officer in this regard and recover the amount after response (b) effect the recovery without delay and without regard to any correspondence undertaken (c) note down the same for short payment in forth coming payments (d) Any of the above 21. A Government officer supplied with funds for expenditure shall be responsible for such funds until an of them has been rendered to the satisfaction of the (a) Head of the Department (b) s Officer (c) Chief Controller of s (d) CGA 22.

Pick the incorrect one


Receipts in the form of local cheques, or demand drafts (to be crossed) in favour of Pay and s Officers accepted by non-cheque drawing D.D.Os (a) need to be entered in the Cash Book (b) need not be entered in the Cash Book (c) should be entered in the of Valuables (d) should be remitted into the accredited bank duly ed by challans for credit to Govt. . 23. In order to minimise the balance under 'Traffic Suspense - Cash-in-Transit' at the close of financial year, Ministry of Railways may keep their cash books open for the month of March each year up-to 18th April for N.F.Railway, and in respect of other Indian Railways up-to (a) 10th April (b) 15th April (c) 18th April (d) 30th April 24. Head of the Office should the cash balance in the cash book and record a signed and dated certificate to that effect. (a) At periodical interval (b) At the end of the month (c) At the beginning of the month (d) Anytime during a quarter 25. In case may be done on the (a) (b) (c) (d) 26.

the verification of cash balance is not possible on the last working day of a month, it

first working day of the next month before making any transactions on that day first working day of the next month before or after making any transactions on that day last working day of the following month combined date as prescribed by the Head of Office in consultation with s Officer

Every correction made in the cash book should invariably be dated initials by (a) Cashier (b) ant (c) Head of the Office (d) Officer ing the cash book

27.

State whether true or false If large number of bank drafts, cheques are received by any departmental office, receipt thereof and remittance into bank need not be entered individual item-wise in the cash book and the total of the daily entries pertaining to the same classification from a of valuable Form G.A.R. 5 maintained for the purpose is carried to the cash book giving cross reference in the latter to the serial numbers thereof in the former. (a) True (b) False 28. The keys of cash chest must be sent for examination and returned under fresh sealed covers to the respective officer / bank Once a year in (a) March (b) April (c) January (d) June 29. No transactions of the Government with a State shall be adjusted against the balance of the Government except in accordance with such directions as may be given by the (a) CGA on the advice of the CA&G (b) CAG on the advice of CGA (c) Parliament (d) Ministry of Finance 30. The bank will be kept open for the conduct of Government transactions on a recognised holiday, or beyond normal business hours on any day (e.g. on the last working day of March every year), if so required by (a) CAG or by any authority or authorities nominated by him. (b) CGA or by any authority or authorities nominated by him. (c) RBI (d) ant General or by any authority or authorities nominated by him ANSWER


Q. No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30

Answer C B A B D C D A C D B A D D A B C B A B B D A B A C A B A B

Rule/Remarks 1 Preamble of R&P, 1983 2 (j) 2 (k) 2 (k) 2 (l) 2 (m) 2 (p) Preface to R&P, 1983 Preface to R&P, 1983 Note below 3 (2) 4 5 6 (1) 6 (1) 6 (In certain cases permissible) 6 (3) 11 (2) 11 (2) 12 (1) 12 (3) Exception C to 13 (ii) Exception to 13 (iii) 13 (iv) 13 (iv) 13 (vi) Note 3 below 13 (viii) Note 4 below 13 (viii) 14 Note below 15


PART II RECEIPT OF GOVERNMENT REVENUES, DUES, ETC. AND CREDITING THEM INTO THE GOVERNMENT 1. Unless specially authorised to receive higher amounts in cash, departmental officers may normally receive cash up-to an amount in each case not exceeding (a) Rs. 10 (b) Rs. 50 (c) Rs. 100 (d) Rs. 500 2.

State whether true or false Non cheque drawing departmental officers when cheques or bank drafts are received in his/their name of departmental officers under any Act or rule or otherwise, these may be endorsed by them for payment to their respective Pay and s Officers. Revenues and dues received in cash by such departmental officers functioning at places other than those of their Pay and s Offices may be remitted to the latter office by means of crossed bank drafts, for being credited into Government . (a) True (b) False 3. When the dis-honoured cheque or draft is returned to payee, the challan presented to the bank accompanying the cheque or draft should (a) also be returned with the cheque (b) not be returned to the tenderer but should be retained and destroyed in due course. (c) if amount involved is insignificant then it may be returned otherwise not. (d) be returned or not t be returned at the discretion of departmental officer 4.

In the case of Government dues which are payable by a certain fixed date, the bank, pick the incorrect one (a) Bank, at its discretion, may refuse to accept cheques or drafts tendered on the last day (b) Departmental office may, at its discretion, refuse to accept cheques or drafts tendered on the last three working days (c) cheques or drafts which require clearance at the inter-bank clearing house before credit can be afforded to Government , if and when work of such clearing house is disrupted or apprehended to get disrupted so as to impede realisation of credit thereof by the due date may be refused to be accepted (d) None of the above (all of the above are correct). 5. Pick the correct one regarding Government dues tendered in the form of a cheque or draft which is accepted is honoured on presentation, shall be deemed to have been paid(a) where the cheque or draft is tendered to the bank, on the date on which it was cleared and entered in the receipt scroll (b) where a cheque or draft is tendered to a departmental officer (in cases where such tendering is permissible or required under relevant departmental provisions) on the second working day after its presentation (c) if it is sent by post in pursuance of instructions to make payment by post, third working day after cover containing it is put into the post (d) All of the above. 6. The Head of an office or any other officer subordinate to him where money is received on behalf of the Government must give the payer a receipt duly signed by him except in case (a) Where amount is less than Rs. 25 (b) Where the amount is refund against already sanction amount (c) where the field staff of the National Savings Organisation receive moneys on of sale of savings boxes. (d) All of the above. 7.

8.

Receipt books should be machine numbered and maintained in Form (a) GAR 5 (b) GAR 6 (c) GAR 7 (d) GAR 8 Receipt books in machine numbered Form G.A.R. 6 may be obtained from the (a) Central Forms Store, Kolkata (b) Security Press Nasik


(c)

Concerned PAO

(d)

Department/Ministry concerned

9.

State whether true or false A Government officer may issue duplicates or copies of receipts granted for money received on the allegation that the originals have been lost in exceptional cases only. (a) True (b) False 10.

Pick the incorrect one regarding Where the Government revenue is utilised for departmental payment (a) When receipts are in excess of the payments made, the excess shall be remitted to the bank or s Officer, (b) the officer making such remittance shall note on the challan prescribed the net amount of cash actually deposited by him and per contra the expenses met therefrom. (c) When the departmental officer submits a formal claim, or bill to the s Officer in adjustment of departmental receipts temporarily utilised for departmental payments, the words "received payment by transfer credit to. ....................." (inserting the head of to which the amount is creditable in the portion) (d) it should be endorsed on the "Nil" claim or bill. Necessary superscription should be made on such a bill to indicate that no cash payment is sought against it.

11. Any person or party paying money into the bank on Government shall present with it challan in Form (a) GAR 7 (b) GAR 8 (c) GAR 9 (d) GAR 10 12. In making rupee deposits to the Government in respect of imports financed under Direct Payment Procedure applicable to various foreign loans or credits, Form GAR 8 shall be used invariably in (a) Single copy (b) Duplicate (c) Triplicate (d) Quadruplicate. 13. Fees payable by candidates residing outside India for examinations conducted by the UPSC or SSC may be received by the (a) Secretary of the Commission Concerned (b) Missions abroad (c) Ministry of External Affair (d) Ministry of Finance

Answer Q. No. 1 2 3

Answer

Rule/Remarks

C A B

18 Note 2 below 18 Note below 19 (b)

4 5 6 7

B A C B

19 (c) (i) (last 2 days) 20 (i) to (iii) Note below 21 22

Q. No. 8 9 10

Answer

Rule/Remarks

A B B

22 23

11 12 13

A D B

26 Note 2 below 26 (2) 27

25 (on gross receipt and not one net)


PART III WITHDRAWAL FROM THE GOVERNMENT 1.

2.

3.

A bill becomes a voucher only when it is (a) given a bill number (c) signed by the Head of the Office

(b) (d)

Bills drawn and presented by a departmental officer to (a) an s Officer/cheque drawing DDO (b) a Non Cheque drawing DDO (b) (d) Bank Payments to pensioners are governed by (a) GAR 1990 (c) GFR 2005/2017

(b) (d)

receipted and stamped 'PAID' ed by the PAO.

Head of the Office

R&P 1983 Treasury Rules

4. The rate at which Income tax is required to be deducted at source in all cases of payment to contractors and sub-contractors exceeding a prescribed limit (a) 2% (b) 3% (c) 5% (d) 10% 5.

Deduction of IT at source is made under the provision of (a) Section 194-A of the Income Tax Act, 1961 (b) Section 194-B of the Income Tax Act, 1961 (c) Section 194-C of the Income Tax Act, 1961 (d) Section 194-D of the Income Tax Act, 1961

6.

Claims against the Government become time-barred which are not preferred within (a) one year of their becoming due (b) two years of their becoming due (c) three years of their becoming due (d) five years of their becoming due

7.

State whether true or false Claims against the Government which are not preferred within two years of their becoming due would be considered as time-barred and shall invariably apply to claims on of arrears of pensions, (a) True (b) False 8.

Bill for all debt-head items should be drawn in separate forms printed in (a) red ink on white paper (b) black ink on yellow paper (c) blue ink on white paper (d) red ink on yellow paper

9.

Pick the incorrect one regard preparation of bill (a) If, in any case, the use of a bill purely in any regional language becomes unavoidable, a brief abstract should be endorsed in English under the signature of the preferring officer (b) All corrections and alterations in the total of a bill whether made in words or figures should be attested by the dated initial of the person g the receipt. (c) Charges against two or more major heads should not be included in one bill (d) the allowances of a Government servant drawn with pay, as in such case, the whole of the allowances, even if belonging to two or more major heads of s, should be drawn on a single bill, if debitable wholly to the Government.

10. A Bill in Form GAR 9 should be maintained by all Heads of Offices which should be reviewed by a gazetted officer (a) Weekly (b) fortnightly (c) monthly (d) periodically 11. A Bill Transit in Form GAR 10 should be maintained by all Heads of Offices which should be reviewed (a) weekly (b) bi-weekly


(c)

monthly

(d)

bi-monthly

12.

When any kind of bill is required to be prepared in duplicate or triplicate or so on (a) only one copy shall be signed or counter-signed in full and the other copy or copies may be only initialled. Only the original copy shall be sent s Officer or cheque-drawing D.D.O. for payment. (b) only first two copies shall be signed or counter-signed in full and the other copy or copies may be only initialled. However, only the first copy shall be sent s Officer or cheque-drawing D.D.O. for payment. (c) all the copies shall be signed or counter-signed in full or only initialled. However, only the first copy shall be sent s Officer or cheque-drawing D.D.O. for payment. (d) g of all the copies or any particular copy in full at the discretion of the Head of the Office.

13.

In of the Indian Stamp Act, 1899 receipts from all sums must be stamped exceeding (a) Rs.100 (b) Rs. 200 (c) Rs. 500 (d) Rs. 5000

14. The limit of prescribed limit up-to which a receipt is not required to be stamped should be applied to (a) Net amount (b) Gross amount (c) either net or gross amount as per case (d) all of the above 15.

Pick the incorrect one regarding

Source from which cheque books are to be obtained (a) Cheques on the accredited bank shall be drawn on forms contained in cheque books supplied by the s Officer or cheque-drawing D.D.O. concerned. (b) Cheque books are not to be obtained from the bank for the purpose. (c) Drawing Officers of the Defence, Railways and Posts and Telegraphs shall obtain their supplies of cheque books from Security Press, Nasik. (d) s Officers specially authorised by the Government to write cheques by means of cheque perforating machines may obtain their supply of, cheque forms by requisition from the Deputy Controller of Stamps, Central Stamp Stores, Nasik Road.

16. In cases where withdrawal of funds by cheques is no longer necessary, all the cheque forms of cheque books which remain partly or wholly unused shall be surrendered to the s Officer who will destroy by incineration the partly used ones and put to proper use the books which are wholly unused under intimation to the (a) accredited bank (b) Principal s Office (c) CCA (d) CGA 17.

The loss of a Government cheque book or a blank cheque form shall be notified promptly to (a) accredited bank branch (b) cheque drawing DDO (c) s officer (d) all of the three

18.

State whether true or false No cheques should be drawn for less than Rupees. ten. (a) True (b) False

19. In the case of the Postal Section of the Posts and Telegraphs Department, the lowest sum for which a cheque may be issued is (a) Rs. 10 (b) Rs. 25 (c) Rs. 50 (d) Rs. 100 20.

All corrections and alterations in a cheque shall be attested by the drawing officer over his (a) initial (b) dated initial (c) full signature (d) dated full signature

21. Cheques drawn on the bank shall be crossed with the superscription " Payee only" wherever the amount exceeds Rs. 1000 in regard to salary cheque, or in respect of non-salary cheques. wherever the amount exceeds (a) Rs.500 (b) Rs. 1000


(c)

Rs. 2000

(d)

Rs. 5000

22. Non-salary cheque may be issued as open cheque if so desired by the payee but only as order cheque for an amount not exceeding (a) Rs. 250 (b) Rs. 500 (c) Rs. 750 (d) Rs.1000 23. Open' cheque will invariably be made over to the individual payees through the concerned Drawing and Disbursing Officers who would be responsible for obtaining their acknowledgement in the in Form (a) GAR 9 (b) GAR 10 (c) GAR 11 (d) GAR 12 24. In cases where the working of any bank accredited to a Ministry, Department or Union territory is affected by go-slow and timely payment of salary and other payments is likely to be delayed, the officers and staff getting salary by cheques may be issued 'open' instead of ' Payee' cheques even when the amount to be paid in a case exceeds Rs. 1000 for staffs a headquarters under the order of (a) Principal s Officer (b) CCA/Dy CCA in with consultation of Financial Advisor (c) Financial Advisor in with consultation of CCA/Dy CCA (d) CGA 25. the

The relaxation given at other places than the headquarters in above scenario may be given by (a) (b) (c) (d)

26.

Pay and s Officer with the approval of the Head of Department Head of Department in consultation with the Pay and s Officer CGA CCA/Dy CCA

Cheque shall be payable at any time within (a) 3 months after the month of issue (c) 6 months after the month of issue

(b) (d)

3 months after date of issue 6 months after date of issue

27. The period of currency of cheques drawn on local banks by the Indian Missions and Posts abroad cheques will (a) be same as applicable in India (b) be one year from the date of issue (c) (d) 28.

not expire determined by local regulations of the country concerned

Pick the correct one regarding cancellation of cheque (i) in cases where the cheque is not issued, its cancellation should be recorded with dated signature on the counterfoil and the cheque should be destroyed (ii) where it is issued and withdrawn, after similar note on its counterfoil, it should be defaced and forwarded to the Pay and s Office where the drawer is a cheque-drawing D.D.O.; entries in the s should be suitably reversed (iii) if the cheque is not in the drawer's possession after satisfying himself with reference to his records (namely payment and error scrolls and of cheques delivered) that it is not paid, he should promptly send an intimation by ed post (acknowledgement due) to concerned bank for stop payment. (iv) In case the drawer is a cheque-drawing D.D.O., he should inform the Pay and s Office. If the currency of the cheque has not expired at the time of sending the intimation, the bank shall acknowledge in writing. (a) (c)

i, ii and iii i, iii and iv

(b) (d)

ii, iii and iv All of the above


29.

A cheque may be cancelled if not surrendered for renewal and remain unpaid for (a) 3 months after the month of issue (b) 3 months after date of issue (c) 6 months after the month of issue (d) 6 months after date of issue

30. A request for the issue of a cheque in lieu of a cheque alleged to be lost, may be entertained if the request is received by the AO/PAO or cheque-drawing D.D.O. who had issued the original cheque, within a period of (a) 3 months from the date of issue (b) 6 months from the date of issue (c) 9 months from the date of issue (d) one year from the date of issue 31. Principal s Officer may order entertainment of above types request received by the AO/PAO or a CDDO within a period of (a) 3-1/2 years from the date of issue of cheque (b) 3-1/2 years from the date on which the relevant claim had become due (c) 5 years from the date of issue of cheque (b) 5 years from the date on which the relevant claim had become due 32. The Party requesting for the issuance of a fresh cheque in lieu of the lost one should execute an indemnity bond in Form (a) G.A.R. 12. (b) G.A.R. 13. (c) G.A.R. 14. (d) G.A.R. 15. 33.

State whether true or false The Party requesting for the issuance of a fresh cheque in lieu of the lost one should execute an indemnity bond in prescribed form, this provision applies in the case of a Government Department, Public Undertakings wholly owned by Government or the bank (a) True (b) False 34. the Cheque drawing D.D.O. should, on the basis of acknowledgement of bank towards Stop payment against a lost cheque, seek non-payment certificate from (a) concerned individual (b) concerned bank (c) concerned PAO/AO (d) concerned principal s officer 35.

Pick the incorrect one regarding In case both a cheque allegedly lost and cheque issued in lieu of that are found to be paid by the bank (a) the amount of renewed cheque will be placed under Suspense s (8658) till the matter is investigated and the amount is recovered or written off. (b) the paid cheque will be removed from the payment scroll and kept in the personal custody of the Pay and s Office till then. (c) In case the fact of such payment is noticed by the DDO, he will report the matter immediately to the paying branch and inform the Pay and s Officer accordingly by a telegram for further action. (d) None of the above (All of the above) 36.

Pick the incorrectly match in connection to date of payment when paid in cheque/draft

(a) (b) (c)

(d)

Case the cheque is handed over to the payee or to his authorised messenger if it is posted to the payee in pursuance of a request for sending it by post Wherever payment is arranged by means of a bank draft to a payee located at a different station Payment by bank draft a payee located at a different station by post

Payment date The two bank's working day next to the date of the cheque the date on which the cover containing it is put into the post or the date date on which it is handed over to the payee or his authorised agent the date on which the cover containing it is put into the post or the date


37. Payment made by Government by postal money order or by any other recognised mode of remitting money by post shall be reckoned as having been made on the date (a) on which the receipt for the money is issued by the post office. (b) two working days from the date of money receipt issued by the post office. (c) three working days from the date of money receipt issued by the post office. (d) four working days from the date money receipt issued by the post office. 38. Responsible to ensure that at no time the amount assigned in the letter of credit is exceeded by the payment of any cheque (a) DDO (b) s Officer (c) Paying branch (d) All of the above 39. The cheques actually issued during the last quarter but presented for payment during the next quarter (within the period of validity) will be taken by the bank against the (a) assignment of the year in which they were drawn (b) against the assignment of the year in which they are paid (c) assignment of the year in which they were drawn if paid by 30 th April of the following year (d) assignment of the year in which they were paid if paid after April of the following year 40. Every Government officer who is authorised to sign or countersign bills and draw cheques shall send a specimen of his signatures (a) s Officer (b) Bank (c) Both (d) None 41.

Who are exempted from circulating the specimen signature of their officers (a) Finance Secretary (b) RBI (c) Mint Master (d) Form Store Kolkata

42. In case in which money due by the Government is paid by Postal Money Order, the cost of remittance shall, in the absence of any special rule or order to the contrary, be borne by (a) the Government (b) the payee (b) both in ratio of 60:40 (d) if the cost of remittance is above Rs. 100/- then it shall be borne by the payee otherwise the Government will bear the cost 43. Wherever money is withdrawn by departmental officers for payment in cash and the claimant does not receive it (or arrange to receive it) within a month from the date of drawal in spite of intimation thereof, the money may be remitted to the payee by postal money order irrespective of whether a request to this effect has been received from the payee or not provided individual payments are of value up-to (a) Rs. 10 (b) Rs. 100 (c) Rs. 200 (d) Rs. 500 44. A single receipt, stamped where necessary, given by a payee in acknowledgement of several payments or a lump sum payment, either in cash or by cheque, made to him on one occasion, shall not constitute a valid quittance and the disbursing officer, in such cases, should insist of separate receipted to be crossed referred against each payment. (a) True (b) False 45.

Pick the incorrect one (a) In all cases in which it is not possible or expedient to a payment by worker or by the payee's receipt, a certificate of payment duly signed by the disbursing officer and counter-signed by his superior officer. (b) In case of articles received by value payable post, the value payable cover together with the invoice or bill showing the details of the items paid for, may be accepted as a voucher. The disbursing officer should endorse a note on the cover to the effect that the payment was made through the Post Office and this also covers charges for the money order commission. (c) A certified copy, marked 'duplicate', of a receipted voucher may be retained by the disbursing officer, if required to complete the record of his office


(d) The payee should be required to sign such a copy or give a duplicate acknowledgement of the payment. 46.

State whether true or false The cash memoranda submitted as sub-voucher in of the claims for reimbursement of the cost of special medicines purchased from the market under the Medical Attendance Rules need not be stamped or bear the supplier's acknowledgement (a) True (b) False 47. Unless the Government servant affected has, in receiving the excess, acted contrary to orders or without due justification or taken an advance for a specific purpose, not utilised it for the purpose (for which the advance was sanctioned) within the prescribed period, and failed to refund the outstanding amount within the stipulated date, the recoveries may not ordinarily be made at a rate exceeding (a) one-third of pay (b) half of pay (c) two-third of pay (d) three-fourth of pay 48. Cases of payment to PSUs/Government-aided institutions to be authorised by the concerned PAO at New Delhi through RBI when the amount of such payment is (a) Rs. 25 lakh & above (b) Rs. 50 lakh & above (c) Rs. 75 lakh & above (d) Rs. 1 crore & above

ANSWER Q. No 1 2 3 4

Answer

Rule/Remarks

B A D A

Explanation to 28 29 30 (2)

5 6 7 8 9 10 11 12 13

C B B A B C B A D

Note 2 below 30 (2) 32 32 33 (i) 33 (Full signature) Note 1 below 34 Note 2 below 34 36 (3)

14 15

A C

16 17 18 19 20 21 22 23 24

B D B D C A D C B

Note 1 below 37 38. (Departmental arrangement and not from Nasik) 40 (3) 41 (as the case may be) Note 3 below 42 (No bar) Note below 42 (3) 43 44 (3) (b) 44 (3) (b) Note 4 below 44 (3) (b) Note 3 below 44 (3) (b)

Note 2 below 30 (2). Presently the amount is Rs. 30000/- individually or Rs. 1 lakh in a FY

37 (above Rs. 5000/- w,e,f 200405)

Q. No 25 26 27 28

Answer

Rule/Remarks

A B D D

Note 3 below 44 (3) (b) 45. It is revised w.e.f. 01.04.2012 Note below 45 47

29 30 31 32 33 34 35 36 37

C D B A B C D A A

47 (2) 48 (1) 48 (1) 48 (2) (iii) 48 (2) (iii) 48 (3) 48 (4) 49 (1). It is next day Note 1 below 49 (2)

38 39

C A

50 50

40 41 42 43 44 45 46 47 48

C C B B B D A A D

51 Note below 51 (2) 54 (1) 54 (2) Note 2 below 56 57 Note below 58 62 (3) 49 (3)


PART III WITHDRAWAL FROM THE GOVERNMENT SECTION II.- PERSONAL CLAIMS OF GOVERNMENT SERVANTS 1. The provisions contained in the rules in this section do not apply to personal claims such as pay and allowances of Government Servants working in (a) Railways (b) Defence (c) Post & Telegraph (d) All of the above 2. not

Bills for monthly pay and fixed allowances of Government servants may be signed at any time (a) (a) (a) (a)

earlier than 3 days before the last working day of the month earlier than 5 days before the last working day of the month earlier than 7 days before the last working day of the month earlier than 10 days before the last working day of the month

3.

Working day' shall be deemed to be a day on which (a) the office in which the disbursement is to be made is observing normal working business (b) the s/Pay & s office which has issued the salary cheque is observing normal working business (c) the bank is all open for transacting their respective ordinary business (d) all of the above made are observing their normal working business 4. The monthly salary bills may be signed and presented earlier than 5 days before the last working day of the month where these are to be presented at the offices of the departmental Pay and s Officers and cheque drawing DDOs may be signed well in time to ensure that they reach the concerned office by the (a) 15th of the month to which the bills relate (b) 18th of the month to which the bills relate (c) 20th of the month to which the bills relate (d) 25th of the month to which the bills relate 5. Where Government servants are posted at localities remote from the station of the concerned DDO also such bills in respect of Government servants who are on tour and payment is required to be made to them at the station where they are on tour, may be presented to the s Officer, or Cheque Drawing DDO as the case may be, not earlier than (a) the 07th of the month to which the pay and allowances relate (b) the 10th of the month to which the pay and allowances relate (c) the 12th of the month to which the pay and allowances relate (d) the 15th of the month to which the pay and allowances relate 6. In above case the necessary outstation bank drafts to arrange for the dispatch so as to reach the claimants (a) within the first 5 working days of the next month (b) within the first 7 working days of the next month (c) within the first 10 working days of the next month (d) within the first 15 working days of the next month 7. The recovery of licence fee from Government servants of the Central Government in respect of buildings belonging to a State may be made in accordance with such procedure as may be prescribed by (a) the Central Government (b) the State Government concerned (c) Departmental Regulations (d) any of the above. 8. Detailed rules or procedure for recovery of licence fee in respect of State Government’s buildings under the istrative control of a Department of the Central Government may be prescribed by (a) Department of the Central Government after consultation with the s Officer


(b) (c) (d)

the s Officer after consultation with Department of the Central Government State Government State Government after consultation with Department of the Central Government

9.

State whether true or false In cases where any general pool accommodation is allotted to Officers whose pay and allowances are drawn from other than Central Government's Civil Estimates i.e. Posts and Telegraphs, Railways, Defence or State Governments and other cash paying departments, licence fee recovered is required to be remitted by the respective s Officer to the Directorate of Estates by cheque or draft duly ed by the detailed schedules. (a) True (b) False 10.

Pick the incorrect one (a) Salary to the extent of the first one thousand rupees and two third of the remainder in execution of any decree other than a decree for maintenance is exempted. (b) One third of the salary in execution of any decree for maintenance is exempted. (c) Provided that where any part of such portion of the salary as is liable to attachment has been under attachment, whether continuously or intermittently, for a total period of twenty-four months, such portion shall be exempt from attachment until the expiry of further period of twenty-four months (d) where such attachment has been made in execution of one and the same decree, shall, after the attachment has continued for a total period of twenty-four months, be finally exempt from attachment in execution of that decree.

11.

Pick the incorrect one (a) 'salary' means the total monthly emoluments excluding any allowance declared exempt from attachment under the provisions derived by a person from his employment whether on duty or on leave. (b) Subsistence grant or allowance made to any Government servant while under suspension is exempted from attachment (c) All kinds of travelling allowances, all kinds of conveyance allowances, all house-rent allowances, Dearness Allowance, Children's education allowance, all amounts paid by way of reimbursement of medical expenses besides are exempted from court attachment. (d) Dearness pay, which, though, is really a part of the dearness allowance and is treated as pay for certain specific purposes only, is not exempted from attachment by order of a Court.

12. If an order of attachment against a Government servant is received before a previous order of attachment against the same Government servant has been fully complied with (a) No recovery be effected till the completion of previous one but decree should be retained by the DDO for future action (b) No recovery be effected till the completion of previous one and the decree shall be returned to the court (c) The recovery shall be effected in normal course (d) The recoveries shall be made by the DDO so long as the total amount recoverable is within the maximum limit prescribed. 13. If a new attachment order has the result of the total attachable amount exceeding the maximum limit prescribed, the disbursing officer shall return the new attachment order to the court concerned with a statement showing except (a) particulars of the existing attachment (s) (b) particulars of the amount (s) withheld and paid up-to-date into the Court (s) concerned, (c) the amount (s) remaining to be recovered (d) the certificate of the Government servant for staying till completion of the previous attachment order 14. Any deductions which may have to be made on of subscriptions to provident funds recognised by Government, taxes on income payable by the Government servant, dues of co-operative societies and debts due to Government should be made from


(a) (b) (c) (d) 15.

the gross salary the non-attachable portion of the Government servant's salary either at the discretion of the Head of the Department either at the request of Government Servant concerned.

Pick the correct one (a) In the case of an attachment order issued by a Court in India against a Government

servant whose pay and allowances are to be disbursed outside the local limits to which the Code of Civil Procedure, 1908 extends, the drawing and disbursing officer of the Ministry of External Affair will be responsible for drawing the amount recoverable monthly in compliance with the attachment order and remitting them to the Court concerned (b) In cases in which a judgment-debtor does not sign the acquittance roll and intentionally allows his pay to remain undisbursed in order to evade payment on of an attachment order issued by a Court of law, the head of the office may draw the pay of the judgment-debtor in satisfaction of the attachment order, subject to the prescribed restrictions, and remit the amount to the court concerned. (c) Both are correct (d) Neither is correct 16.

The cost, if any, of remittance to a Court of money realised under its attachment order shall be (a) borne by the Government servant concerned (c) borne by the Government servant concerned (c) tly shared by the Department and Government Servant concerned. (d) deducted from the amount realised and the net amount remitted to the Court.

17. A certificate of fitness shall be furnished in the first pay bill where the competent authority under any rule or order authorises the drawal of pay and allowances of a newly appointed Government servant without a medical certificate for a period not exceeding (a) 2 months (b) 3 months (c) 6 months (d) 12 months 18. In cases where a Government servant is on tour and payment has to be made to him at the station where he is on tour, the drawing officer shall remit the amount to him by bank draft at par or Postal Money Order, the charges involved in sending the bank draft by ed post or in remitting the dues by money order shall be (a) borne by the Government Servant (b) charged to office contingencies (c) borne by Government servant if not requested for exemption (d) charged to office contingencies provided a request is made by the Government servant. 19. The pay and allowances due in respect of the old post (on of a re-fixation of pay and allowances) which could not, be drawn at the time of a transfer, may, be drawn (a) DDO of the old post (b) DDO of the new post (c) DDO of the old post on the basis of a Due & Drawn vetted by the DDO of new post (d) DDO of the new post on the basis of a Due & Drawn vetted by the DDO of old post 20. Which of the following shall be drawn and paid by the D.D.O. responsible for drawal and disbursement of the emoluments of the Government servant against the new post, without getting the 'due and drawn' statement verified by the previous D.D.O (a) arrears of conveyance (b) arrears of dearness allowance sanctioned by the Government retrospectively (c) arrears on s pay fixation under new Pay Commission (d) arrears of increased rate of HRA. 21.

State whether true or false If pay, allowances or leave salary becomes due in India to a Government servant absent out of India, he must make his own arrangements to receive it in India. (a) True (b) False


22. The net leave salary due to him shall, on his express request, be remitted to him by the drawing and disbursing office by postal money order at Government expense, when a Group 'D' Government servant proceeds on leave for a period (a) exceeding one month (b) not exceeding one month (c) exceeding two months (d) not exceeding two months 23.

The overtime allowances shall (a) not be taken into while calculating Income Tax (b) be taken into while calculating Income Tax (c) be determined by the HoD for this purpose (d) be taken into while calculating Income Tax when the gross income already exceeds the limit of income tax

24. The travelling allowance bills of Government servants proceeding on tour shall be presented at convenient intervals during the period of their tour or immediately on return to the headquarters and, as far as practicable before (a) 30th day of April if the tour has been completed before that date (b) 30th day of September if the tour has been completed before that date (c) 31st day of January if the tour has been completed before that date (d) 31st day of March if the tour has been completed before that date 25. Who shall be personally responsible for the amount drawn on a bill signed by him or on his behalf until he has paid it to the person entitled to receive it and has obtained a legal quittance? (a) DDO (b) Head of Office (c) Head of Department (d) s Officer 26. If for any reason, payment cannot be made within the course of the month, the amount drawn for the payee shall be (a) refunded by short drawing in the next bill (b) deposited to bank along with challan (c) kept in suspense (d) shown as a receipt under departmental cash balance 27. The amount of undisbursed pay and allowances may, at the discretion of HoO be retained for any period not exceeding (a) one month (b) two months (c) three months (d) six months 28. The amount of undisbursed pay and allowances may be retained for prescribed period at the discretion of Head of Office provided he is satisfied that (a) proper arrangements can be made for the safe custody of the sums retained (b) the undisbursed amount be disbursed by the prescribed time (c) individual concerned requests in writing (d) All of the above. 29.

State whether true or false Undisbursed pay and or allowances may be kept as a credit under the deposit section of Government to facilitate its subsequent withdrawal if the Head of the Department approves the merit of case (a) True (b) False 30.

An of undisbursed pay and allowance, should be kept in a in Form (a) GAR 21. (b) GAR 23 (a) GAR 24 (a) GAR 25

31. From the of undisbursed pay and allowance, an abstract should be prepared to ensure their refund either in cash or by short drawal from the next bill of amounts remaining undisbursed for (a) three months (b) four months (c) six months (d) twelve months


32.

Pick the incorrect one (a) Normally, the last payment of pay or allowances in respect of a Government servant who finally quits service of the Government or who is placed under suspension may be made only after the Head of Office satisfies himself that there are no demands outstanding against the Government servant. (b) in case, where security for an amount considered by the said Head of Office to be adequate to cover the aforesaid demands is taken from such Government servant, in cash, or by a surety bond, or by with-holding a part of the gratuity payable to the Government servant (c) Pay and allowances can be drawn for the day of the Government servant's death; the hour at which death takes place has no effect on the claim. (d) Day' for the purpose of this rule should mean a calendar day beginning and ending at time when working hour of the office starts.

33.

Pick the incorrect one (a) pay and allowances of all kinds claimed on behalf of a deceased Government servant may not be paid without production of usual legal authority, under the orders of the Head of office in which the Government servant was employed at the time of his death (b) The Head of office may make anticipatory payment of an amount not exceeding Rs.10,000. (c) In cases where the gross amount of the claim exceeds Rs.10,000, payment will be made by the Head of Office only on the execution of an indemnity bond in Form GAR 26 duly stamped for the gross amount due for payment with such sureties as may be deemed necessary. (d) Normally, there should be two sureties, both of known financial stability unless the gross amount of the claim is less than Rs.10,000 in which case the authority accepting the indemnity bond in Form G.A.R. 26 for and on behalf of the President should decade on the merits of each case, whether to accept only one surety instead of two.


ANSWER Sl No. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 22. 23. 24. 25. 26. 27. 28. 29. 30. 31. 32. 33.

Answer D B D C D B B A A C D D D B B D A B D B A A B D B A C A B D A D A

Rule/Remarks, if any 63 64 (2) Explanation below 64 (2) Note 1 (a) below 64 (2) Note 1 (b) below 64 (2) Note 1 (b) below 64 (2) 72 (3) (i) 72 (3) (ii) 72 (6) Note 1 (i) below 74 (2) (12 months and 24 months) Note 3 below 74 (2) 74 (1) 75 (2) 76 77 (2) & (3) (DDO of the concerned Min/Dep and not External Affair) 78 80 Note below 80 83 Exception to 83 84 Note 1 below 87 88 (d) 90 (3) 92 (1) 92 (2) 92 (2) 92 (2) 92 (3) Note 2 below 92 (3) Note 2 below 92 (3) Note below 94. Day means midnight to midnight 95 (1)


PART III WITHDRAWAL FROM THE GOVERNMENT SECTION III—CONTINGENT CHARGES 1.

The term '"contingent charges" or "contingencies'' mean (a) all incidental and other expenses (including on stores) which are incurred for the management of an office (b) all incidental and other expenses (excluding on stores) which are incurred for the management of an office (c) expenses on unforeseen matters (d) all indirect charges including under work and tools & plant

2.

Contingent charges have been grouped into (a) 3 types (c) 5 types

(b) (d)

4 types 6 types

Pick the incorrect type of contingent charge (a) Pre-approved contingencies (c) Contract Contingency

(b) (d)

Scale-regulated contingencies Special contingencies

3.

4. Contingent charges, which require neither special sanction nor countersignature, but may be incurred by the Head of Office on his own authority subject to the necessity of ing for them are called (a) Contract Contingency (b) Fully Voucher contingency (c) Countersigned Contingency (d) Special contingencies 5. Contingent charges as may require approval of some controlling authority before they can be itted as legitimate expenditure against the Government, such approval usually taking the form of countersignature after payment on a detailed bill submitted to the Pay and s Officer are called (a) Contract Contingency (b) Fully Voucher contingency (c) Countersigned Contingency (d) Special contingencies 6. Contingent charges for which a lump sum is placed annually at the disposal of a disbursing officer for expenditure without further sanction of any kind are known as (a) Contract Contingency (b) Fully Voucher contingency (c) Countersigned Contingency (d) Special contingencies 7. Contingent charges, whether recurring or nonrecurring, as cannot be incurred without the previous sanction of superior authority are called (a) Contract Contingency (b) Fully Voucher contingency (c) Countersigned Contingency (d) Special contingencies 8. Payment to contingent expenditure out of permanent imprest advance may be made for amount up-to (a) Rs. 500 (b) Rs. 1000 (c) Rs. 2000 (d) Rs. 5000 9. The monetary limit for making payment to contingent charges out of Permanent Imprest will not apply in regard to claims relating to (a) Hot Weather Amenities (b) Telephone, Electricity and Water bills (c) Travelling bill of staff (d) Wages of Contingent labour 10. The monetary limit for making payment to contingent charges out of Permanent Imprest is applicable to (a) All CDDO (b) All NCDDO (c) All DDOs (d) all non-cheque drawing DDO stationed away from accredited s Officer or CDDO


11. Unless in any case it is distinctly provided otherwise by any rule or order, no sub-vouchers may be destroyed until after a lapse of (a) two years (b) three years (c) four years (d) five years 12. Every sub-voucher which is not forwarded either to the s Officer or to a controlling officer along with bills but is recorded in the office to which the expenditure relates, must be duly cancelled by means of a rubber stamp or by an endorsement in red ink across the voucher, the cancellation being initialled by the (a) officer authorised to draw the contingent bills of the office (b) Head of Office (c) Controlling Officer (d) s Officer 13. Sub-vouchers submitted to a controlling officer which he is not required to forward to the s Officer should be duly cancelled by (a) the Controlling Officer after check and the cancellation should be attested by the controlling officer at the time of countersignature on the bill. (b) officer authorised to draw the contingent bills of the office at the time of preparation and before submission of bill to the Controlling Officer. (c) the s officer at the time of receipt of bill and returned the same immediately after cancelling the same. (d) any of the above. 14.

The standard form of the contingent will be as in Form (a) GAR 26 (b) GAR 27 (c) GAR 29 (d) GAR 33

15. To suit the conditions of each department or office, the actual details such as the number of columns to be opened, the subheads and detailed heads and such further detailed classification as may be required for the purpose of control may be settled by (a) s Officer & Controlling Officer (b) s Officer & DDO (c) s Officer & istrative Ministry/Department (d) Principal s Officer & istrative Ministry/Department 16. If during the absence of the Head of the Office and of the gazetted officer to whom the duty of maintenance of contingent has been delegated, the entries in the contingent have been initialed by another gazetted Government officer, the must be reviewed and the entries reinitialled by the Head of the Office or such gazetted officer on return to duty at the headquarters (a) True (b) False 17.

A progressive total of all the columns in the Contingent must be made (a) daily (b) weekly (c) monthly (d) yearly

18. Sub-vouchers pertaining to contingent charges shall not require to be submitted to the s Office when amounting (a) not more than 100 (b) not more than 200 (c) not more than 500 (d) not more than 1000 19.

Sub-vouchers for a certain amount each shall be submitted to the AcJcounts Office in respect of contingent charges unless directed otherwise by the (a) s officer on the advice of Controlling Officer (b) Controlling Officer on the advice of s officer (c) CAG on the advice of CGA (d) CGA on the advice of CAG 20. In respect of petty contingent expenditure up-to Rs.500, if any, for which original sub-vouchers are not required to be attached to bills, the items should, however, be listed out in Form


(a) (b)

GAR 28 to be attached to them GAR 30 to be attached to them

(b) (d)

GAR 29 to be attached to them GAR 31 to be attached to them

21. When it is not desirable to disclose the names of payees, a certificate shall be submitted to the s Officer in of the payment in lieu of the payee's receipt ordinarily required in the handwriting of (a) Head of Office (b) Controlling Officer (c) Disbursing Officer (d) All the three tly 22. The contingent charges the bill for which shall be presented in a form similar to Form G.A.R. 29 as no sub-vouchers need be sent to the s Officer is (a) Special Contingency (b) Contract Contingency (c) Fully Voucher Contingency (d) Counter-signed Contingency 23. The numbers assigned to sub-vouchers (in cases of payment from permanent advance) or to credit bills or pre-receipted bills, if any (which on payment will become sub-vouchers) pertaining to each entry in the abstract bill shall be detailed against the entry concerned, the amount being given only in those cases where a sub-voucher is for more than (a) Rs. 50 (b) Rs. 100 (c) Rs. 200 (d) Rs. 500 24. The detailed bill along with a certificate endorsed on the bill shall be signed by the Head of the Office and submitted to the Controlling Officer with all sub-vouchers above (a) Rs. 10 (b) Rs.50 (c) Rs. 100 (d) Rs. 200 25.

The counterg officer shall despatch the sub-vouchers of a bill for items for more than (a) Rs. 10 each (b) Rs.50 each (c) Rs. 100 each (d) Rs. 200 each

26. A of contingent expenditure may be kept in the office of the controlling officer in such form and according to such method as may be titled by a (a) Controlling Officer in consultation with the s Officer (b) Department of the Central Government in consultation with the s Officer (c) Controlling Officer in consultation with the Principal s Officer (d) Department of the Central Government in consultation with the Principal s Officer 27.

The detailed bill duly signed by the controlling officer shall be sent to the s Officer direct (a) within a week from the date of receipt of such bill in his office. (b) within a week from the date of the bill (c) within a month from the date of receipt of such bill in his office (d) within a month from the date of the bill

28. After despatch of the bill to the s Officer, the counterg officer shall communicate any disallowance to (a) s Officer (b) drawing officer (c) both s Officer and drawing officer (d) need not communicate to anyone but should be recorded in his contingent .


29.

Bill for contingent charges requiring counter signature before payment shall be drawn in Form (a) GAR 30 (b) GAR 30 A (c) GAR 31 (d) GAR 32

30. In addition to Post Master or Treasury Officers in States where the work of stocking or distribution or both of service stamps has not yet been taken over by the Posts and Telegraphs Department), the branches of the bank authorised to sell stamps are (a) RBI (b) SBI (c) Rural Development Bank (d) Co-operative Bank

Answer Q. No. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 22. 23. 24. 25. 26. 27. 28. 29. 30.

Answer A C A B C A D C B D B A A B A B C C D A C B A B D B C B D B

Rule/Remarks 96 Note below 98 98 98 (iv) 98 (iv) 98 (i) 98 (iii) 99 Note below 99 Note below 99 109 (i) 109 (ii) 109 (iii) 110 110 (2) Note 2 below 110 (3). If it is initialed by a non-gazetted employee 110 (5) 111 (3) 111 (3) Note below 111 (3) 112 113 118 118 120 Note 3 below 120 Note 4 below 120 121. For recovery or short payment from bills 122 123


PART III WITHDRAWAL FROM THE GOVERNMENT SECTION IV.—PURCHASE OF STORES 1.

Advance payment for purchase of store shall be made on an abstract contingent bill in from (a) GAR 30 (b) GAR 31 (c) GAR 29 (d) GAR 28

2. Settlement of advance payment made for purchase of store shall be done on a detailed contingent bill in from (a) GAR 30 (b) GAR 31 (c) GAR 29 (d) GAR 28 3. Wherever stores are supplied by one Department to another and debits are required to be raised through the s channel, the following instructions except should be printed on all forms of invoices for the supply of stores, etc. (a) Department or Office to which the charge is debitable (b) Unit of appropriation (Major, Minor, Subhead and Detailed head) and Demand for Grant. ..........Number.... (c) Month and year to which the charge relates (d) DDO by whom the amount is payable 4. Payments for all purchases ordered through the India Supply Missions at London or Washington will be arranged by the (a) Head of Department of indenting Department/Ministries (b) PAO of indenting Department/Ministries (c) High Commission of India, London/Indian Embassy, Washington (d) PAO of Ministry of External Affairs 5. In regard to articles obtained by placing direct orders on firms or individuals in the United Kingdom, United States of America or any other foreign country, payment shall be arranged (a) Concerned High Commission/Embassy (b) PAO of Ministry of External Affairs (c) s Officer of the concerned Department/Ministries (d) Principal s of the concerned Department/Ministries 6. Where the time schedule of payment permits the s Officer to purchase a bank draft in the specified foreign currency in favour of the supplier in the foreign country, the cost of the bank draft will be booked by the s Officer against the (a) bill of supplier (b) Office contingency (c) Misc. Expenditure (d) relevant head of 7.

State whether true or false No Letter of Credit (LoC) shall be opened in favour of foreign suppliers. (a) True (b)False

8.

FOB stands for (a) Free on Board (c) Freight on Board

(b) (d)

First on Board Facilitation on Board

9. Instructions regarding procedures for payments to foreign suppliers for imports covered under various foreign aid (credits, loans or grants) programmes and, instruction's regarding procedures for ing of cash and equipment grants received by the Government from various foreign Governments or Institutions, are issued by (a) CGA (b) CAG (c) Controller of Aid, s and Audit (d) Ministry of External Affairs 10.

Controller of Aid, s and Audit is located in Ministry of Finance in the Department of


(a) (c)

Expenditure Budget

(b) (d)

Economic Affairs Public Debt and Loan

11. Instructions issued by the Controller of Aid s and Audit (Department of Economic Affairs) for each loan, credit or grant agreement shall be approved (a) CGA on the advice of CAG (b) CAG on the advice of CGA (b) Finance Minister on the advice of CGA (d) President on the advice of cabinet 12. When it is not possible to give details of contingent work expenditure at the time of drawing the bill, their subsequent submission to s Officer in a bill in Form GAR 31 along with necessary sub-vouchers shall never be delayed for more than (a) 15 days (b) a month (c) two months (d) three months 13.

Wages of labourers engaged departmentally shall be drawn on (a) Hand Receipt (b) Casual Labour Roll (c) Muster Roll (d) Labour Roll

14.

Pick the incorrect one (a) If any items remain unpaid, the details thereof must be recorded separately in the muster roll in which they were originally drawn (b) Unpaid items shall subsequently be carried forward from muster roll to muster roll until they are paid, the payments-being recorded and certified in the same way as current items. (c) it will be optional with the disbursing officer to adopt any other alternative method of making payment of unpaid wages. (d) Wages of of the work-charged establishment may be drawn on form GAR 29

15.

State whether true or false Wages of WCE remaining unpaid on a ed bill on the date fixed for closing the s of the month may be paid subsequently when claimed, on a separate bill, quoting in each case; the reference to the bill in which the Charge was originally included and the particular item thereof. (a) True (b) False 16. payment for all work done other than by daily labour and for all supplies shall be made on the basis of measurements recorded in (a) Goods Received Sheet (b) Dead Stock (c) Muster Roll (d) Measurement Book 17. As far as possible claims for payments for work done or supplies made shall be prepared in authorised forms of bills and vouchers by the (a) claimants themselves (b) Officer-in-charge of work/supplies (c) DDO (d) s Officer 18. Subject to such general or special instructions as may be issued by the Government, measurement books may be kept in such form and according to such methods as may be authorised by (a) Works Manual (b) Departmental Regulations (c) s Officer (d) Principal s Officer 19. When the maintenance of any Government buildings or roads is entrusted to a Local authority, the payment made to it on this shall be treated as (a) Contribution (b) Grant-in-aid (c) payment to local bodies (b) payment to contractor. 20.

State whether true or false Refunds of revenue can be drawn only on the demands and on the receipt of the person entitled to receive such refunds after production of proper authority. (a) True (b) False


21. Departmental officers may draw amounts in lump sum on their receipt and to make payment by obtaining separate cheques in favour of the refundees or by cash where the refunds in each case are up-to (a) Rs. 10 (b) Rs. 100 (c) Rs. 200 (d) Rs. 500 22. Ministry, Department and or Union territory may permit departmental officers functioning Under it to draw refund of revenue to certain cases in consultation with (a) CGA (b) CAG (c) Principal s Officer concerned (d) Ministry of Finance 23. Claim of refund of revenue may be paid out of permanent Imprest Advance provided the amount of such claim does not exceed (a) Rs. 100 (b) Rs. 50 (c) Rs. 200 (d) Rs. 500 24. Refunds of Union Excise Duties and Customs receipts are made through cheques however, refunds may be made in cash of claim up-to (a) Rs. 10 (b) Rs. 100 (c) Rs. 200 (d) Rs. 500 25.

Bills for drawing money on of refunds of revenue shall be prepared in Form (a) GAR 33 (b) GAR 32 (c) GAR 46 (d) GAR 35

26.

In cases of refund of revenue, who verifies the original credit against which a refund is claimed? (a) Claimant (b) drawing officer (c) s Officer (d) Bank

27.

Bill for refund of port fees in GAR 33 should be prepared in Form GAR 33 by the (a) Regional port Officer (b) Central port Officer (c) PAO Ministry of External Affairs (d) PAO of Regional port Office

28.

An order for refund of revenue shall remain in force for a period of (a) three months only from the date of its issue (b) six months only from the date of its issue (c) one year only from the date of its issue (d) remaining period of the Financial Year in which it is issued.

29. Types of expenditure as grants to local bodies, religious, charitable or educational institutions and compensation to Government servants for accidental losses and contributions to public exhibitions and fairs are included in (a) Public Loan and Advances (b) Grant-in-aid/Contribution (c) Appropriation (d) Re-appropriation 30.

bills for grants-in-aid or contributions shall be presented by the department in Form (a) GAR 33 (b) GAR 35 (c) GAR 37 (d) GAR 34

31. The sanction Order for compensation to Government servants for accidental losses due to effect of floods, cyclones, earthquakes or otherwise should be submitted to the PAO with the bill for (a) pre-check payment (b) post-check payment (c) verification only (d) sanction order shall not be submitted to PAO 32. Bills for educational scholarships or stipend, shall be presented in Form G.A.R. 35 or in such other form as may be prescribed by authority competent to sanction such payments in consultation with (a) istrative Ministry/Department (b) PAO concerned (c) CGA (d) Principal s Officer


33. In the case of payments of stipends and scholarship to institutions under private management, such bills shall be prepared and signed by the (a) authorities of the institutions concerned (b) sanctioning authorities concerned (c) istrative Ministry/Department concerned (d) s Officer concerned 34. The amounts of scholarship in respect of students awarded scholarship schemes are drawn by presentation of bills by the Ministries or Departments (a) authorities of the institutions/students concerned (b) sanctioning authorities concerned (c) istrative Ministry/Department concerned (d) s Officer concerned 35. The procedure with regard to payment of interest -on different forms of Government securities shall be regulated by the rules and orders contained (a) Government ing Rules (b) Treasury Rules (c) Government securities Manual (d) Negotiable Instruments Act 36. Bills for sums payable to the Reserve Bank, such as bills in connection with the floatation of new loans or management of Public Debt, shall be countersigned before they are paid by (a) an officer of Ministry of Finance (b) Finance Minister (c) President (d) Governor RBI 37.

State whether true or false The RBI is authorised to debit the Government in advance of the submission of consolidated bills for expenses incurred in connection with the floatation of Government loans, brokerage charges etc. the responsibility lies with the Government in the event of any excess payment being made. (a) True (b) False 38. All amounts under discretionary grants sanctioned must be ed by an order of the authority concerned stating following except (a) the particular object of the expenditure, which must always be within the general purpose of the grant (b) the amount sanctioned for it (the grant is to be non-recurring i.e. not involving any future commitments) (c) the person in whose charge expenditure is to be. (d) the details of recipient 39.

Pick the incorrect regarding discretionary grants (a) An of the expenditure on of discretionary grant must be rendered to the s Officer concerned (b) A copy of this , without vouchers, shall also be sent to the istrative department concerned at the end of every month (c) Monthly submission of is relaxed when it is estimated that the sanctioned expenditure will be completed and the closed within six months from the date of the orders sanctioning it. In such a case, the may be withheld till the end of the said period of six months and then sent covering the entire period. (d) An must in any case be made up and rendered up to the 31st March, of each year.

40.

State whether true or false When discount upon stamps is allowed by deduction from the purchase money, a detailed bill in Form G.A.R. 31 headed "Not for payment" shall be prepared by the concerned Officer annually for the amount of discount allowed, arid submitted to the controlling authority concerned for countersignature and transmission to the Pay and s Office. (a) True (b) False


41. Takavi works advances in the form of expenditure on Takavi works in the Public Works Department are regulated by departmental rules. Save where the estimated cost of such works are recovered in the Public Works Department, recoveries of such advances will be made by (a) Divisional Officer concerned (b) PAO of the concerned division (c) Collector (d) State Treasury 42.

Pick the incorrect one (a) No officer disbursing should be allowed to draw a second abstract bill without producing a detailed bill of last advance taken. (b) When refund of advance drawn of an abstract bill, the submission' of the detailed bill should not be delayed beyond the end of the month in which the advance was drawn. (c) Disbursing officers should take the receipts of the payees on the spot as soon as the advances have been made, and certify at the foot of the detailed bill that the advances were duly sanctioned by them and paid in their presence. (d) Payees' receipts need not be sent with the detailed bill and their names need not be shown in it. The detailed bill should be forwarded to the s Officer in adjustment of the advance drawn. 43. Money limit for ' the amount which can be drawn on abstract bills by each officer with due regard to the circumstances of each case is prescribed by (a) Head of the Office (b) Head of the Department (c) istrative Ministry/Department (d) s Officer 44.

Pick the incorrect one (a) The s Officer shall maintain a plus and minus memorandum with which the departmental Officer should reconcile the balances as per s records. (b) Special care shall be taken while paying recoveries into Government that the amount of interest and principal recovered are separately and distinctly credited, as the former must, and the latter must not, be credited in the plus and minus memorandum. (c) Both are incorrect (d) Neither incorrect.

45.

Pick the correctly matched (a) Short-term advances to Govt. Servant: (b) Long-term Advances to Govt. Servant: (c) Schedules of recoveries of advances: (d) Monthly abstract of recoveries of Advances:

Form GAR 36 Form GAR 37 Form GAR 38 Form GAR 38A


Q. No 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 22. 23. 24. 25. 26. 27. 28. 29. 30. 31. 32. 33. 34. 35. 36. 37. 38. 39. 40. 41. 42. 43. 44. 45.

Answer A C D C C D B A C B A B C D A D A B D A B C A B A C A A B D A D A C C A B D C B C B B B C

Answer Rule/Remarks 126 (2) 126 (2) Note below 126 (2). It is s Officer not DDO by which payable 128. Debit is ed on to India in due course 129 (i) 129 (ii) 129 (iii). Where heavy payment is involved, LoC may be opened. Note 3 below 129 (iv) Note 3 below 129 (iv) Note 3 below 129 (iv) 131 132 (1) 133 & 134 134 (3) 135 (1) 135 (1) 135 (2) 136 139 (1) 139 (2) 139 (2) 140 Note below 141 142 (1) 142 (1) Note 1 below 142 (2) 145 146 147 148 149 149 Note below 149 151 152 Note below 152. Responsibility lies with RBI and adjusted against its final bill 153 (1) (i) to (iii) 153 (3), It is three months instead of six months 156. Detailed bill every month and not annually. Note below 161 162 (1) (b) (i). End of the following month 162 (1) (b) (iv) 162 (2). The former (principal) must not and later (interest) must be credited in +(-) memorandum 165 (1) & (2)


Part-IV PUBLIC DEBT PROVIDENT, ETC. FUNDS, DEPOSITS, ETC. SECTION I—PUBLIC DEBT 1. The procedures to be followed by treasury officers and Public Debt offices of the Reserve Bank in making payment in respect of the principal of market loans add interest thereon when they fall due shall be governed by the provisions contained in (a) RBI Manual (b) Government Securities Manual (c) Treasury Rules and Manual (d) General Financial Rules 2. Procedure to be followed by the Post Offices in respect of the custody, issue and discharge of National Savings Certificates may be laid down by the (a) Central Government (b) State Government concerned (c) Posts and Telegraphs departmental regulations (d) Parliament 3. The conditions under which certificates of different denominations are issued and discharged, the maximum, limits of investment, the interest which accrues on them and other connecting matters (a) State Government concerned (b) Central Government (c) Either State or Central Government (d) Posts and Telegraphs departmental regulations 4. Subscriptions to a Provident Fond of the Government are recovered ordinarily by deduction from pay bills of the Government servants concerned .and the responsibility for making necessary deductions regularly and correctly devolves upon (a) Drawing officer (b) Subscriber (c) Head of Office (d) s Officer 5.

Premia or subscriptions to the Post Office Insurance Fund may be realised (a) by deduction from pay bills of the subscribers (b) by payment in cash at Post Offices only (c) either of the way (d) neither of the two

6.

If the leave salary of a subscriber has not been drawn or the official is on leave without pay (a) the name of the official should be included in the schedule GAR 40 without showing any recovery, but suitable remarks may be given in remarks column as the case may be. (b) the name of the official should be included in the schedule GAR 40 (c) the name of the official should be included in the schedule GAR 40 with showing normal recovery with a suitable such on leave and subscription unpaid remarks may be given in remarks column as the case may be (d) the name of the official should be included in the schedule GAR 40 with showing normal recovery being remitted by the Government subject to short drawing in next bill

7.

State whether true or false No lump sum credit without the ing schedule or details of recovery should be sent. (a) True (b) False

8.

Pick the incorrect one (a) In cases in which subscription or repayment of advances are paid by deduction from pay bills, the requisite particulars shall be entered by the Head of Office in a separate schedule in the Form GAR 41 to be attached to the pay bill. (b) If the subscription is paid in cash, the number of the and all other, particulars) mast "be furnished. (c) The schedules in respect of the recoveries effected from Group D Government servants, whose General Provident Fund s are maintained by Heads of Offices, shall be signed by himself when g the pay bills after comparing the total in the schedules with the total deductions shown in the pay bills (d) The schedules in such cases will not be attached to the pay bills, instead a certificate will be attached to the pay bills indicating the total amount deducted as subscriptions and refund of withdrawals.


9. When a subscriber to any Fund whose subscriptions are realised by deduction from pay bill is transferred from one office to another, the fact that he is subscribing to the fund by noting thereon the amount of his monthly subscription and the number of the Fund and Life Insurance policy, if any, financed therefrom as well as of Post Office Insurance Fund Policy shall be certified on the (a) last pay certificate (b) A certificate by DDO (c) a certificate by HoO (d) a certificate by s Officer 10.

Pick the incorrect one (a) Advances and withdrawals from a Provident Fund may be drawn on Form GAR 42 (b) the bill shall be ed by a copy of the sanction accorded by the competent authority. (c) Where the amount of the advance or withdrawal exceeds Rs.500, the payment may be made, even to a non-gazetted subscriber, by an ' Payee' cheque drawn in his favour if so desired by the subscriber. (d) Withdrawals from Provident Fund by officers and staff serving abroad for payment of Insurance in India may he remitted by bank drafts.

11. All bills for payment of advances, or final withdrawals from Provident Fund are to be submitted for payment to the (a) DDO (b) Head of Office (c) Head of Department (d) s Officer 12. When a Government employee (other than one belonging to Group 'D'), who is about to retire or superannuate shall submit an application in the prescribed form to the s Officer concerned, through his Head of Office-cum-drawing and disbursing officer (a) six months in advance of the event (b) one year in advance of the event (c) fifteen months in advance of the event (d) eighteen months in advance of the event 13. Who shall issue a pre-closuring statement of s in respect of provident fund of retiring or superannuating government servant? (a) Subscriber (b) DDO (c) HoO (d) s Officer 14.

The Pre-Closing Statement of " shall be issued by (a) not later than 10 weeks in advance of the retirement (b) not later than 10 months in advance of the retirement (c) not later than 6 weeks in advance of the retirement (d) not later than 6 months in advance of the retirement

15. The DDO shall prefer, irrespective of whether he has received the said "pre-closing statement of " from the s Officer or not, a bill in Form GAR 42 append thereto a calculation sheet so as to reach the s Officer (a) 15 days in advance of the event (b) one month in advance of the event (c) two months in advance of the event (d) three months in advance of the event 16.

True or false

In the case of Group 'D' Government servants whose General Provident Fund s are maintained by Heads of Offices, the bills for final payment do not have to be submitted to the s Office for pre-check payment but the verification and arrangement for payment of the claims shall be made by the Head of Office concerted. (a) True (b) False 17.

The payment of additional amount payable under the Provident Fund Deposit Linked Insurance Scheme on the death of a subscriber shall be authorised by the (a) AO, New Delhi (b) Zonal PAO (c) s Officer (d) authority competent to make final payment of provident fund of deceased 18. Amounts payable under the Central Government Employees Insurance Scheme 1977, Shall be authorised by the


(a) (c)

Head of the office s Officer

(b) (d)

Head of Department Principal s Officer

19.

State whether true or false In the absence of valid nomination, the insurance amount payable under the scheme shall not be disbursed and withheld under Deposit. (a) True (b) False 20. Claim for payment under Central Government Employees Insurance Scheme 1977 shall be drawn on bill in Form (a) GAR 40 (b) GAR 41 (c) GAR 42 (d) GAR 43 21. Claims for payment pertaining to Central Government Employees' Group Insurance Scheme. 1980 and the Scheme as extended to All-India Services as per All-India Services (Group Insurance) Rules 1981 shall be preferred in Form (a) GAR 41 & 42 respectively (d) GAR 42 & 43 respectively (c) GAR 43 & 44 respectively (b) GAR 44 & 45 respectively 22. In the case of such funds which are maintained in the Public portion of the s of the Government, withdrawals from the Public against sums credited by way of subscriptions or of interest that is allowed by the Government shall not be permitted except in accordance with the orders issued by the (a) Ministry/Department/UTs in consultation with the CGA (b) CGA in consultation with the Ministry/Department/UTs (c) Ministry/Department/UTs in consultation with the Chief Controller of s (d) CGA in consultation with the CAG 23. one

Deposit in the Government are to be classified two broad categories. Pick the correct (a) (b) (d)

Government and Non-Government Deposits General and Special Deposits (b) Interest and Non-interest bearing Deposits

Normal and Lapsed deposits

24.

Sector under which Deposit & Advances of Public s fall (a) J (b) K (c) L (d) M

25.

Pick the correct one (a) No moneys shall be received for deposit in the Government , unless they are such as by virtue of any statutory provision or of any general or special orders of the Government (b) Subject as aforesaid and save as expressly otherwise provided by these rules, no money is to be credited as a deposit except under the formal order of a Court or other competent authority. (c) Both (d) Neither

26.

Pick the incorrect one regarding treatment of the following items as deposits is prohibited (a) No pay, pension or other allowances should be placed in deposit on the ground of the absence of the payee or any other reasons. (b) No fines should be placed in deposit on the ground that appeal is pending, they should be credited at once to the Government and refunded if necessary, on order of the Appellate Court. (c) Compensation fines (including costs in criminal cases) due to an injured party, and not to Government, may also not be kept in deposit both in appealable and non-appealable cases. (d) No refunds can be drawn to be lodged in deposit pending demand by the payee.


27.

Which of the following shall not be put into Government Deposit (a) No jewels or other property received for custody and restoration in kind may be brought on the deposit , though the value be stated in money. (b) Government Promissory Notes or other security deposits (not being cash) received must, on no , be credited as deposits. (c) The net sale proceeds of unclaimed impounded cattle may be kept in deposit for three months and if no claim be made within that time, are to be credited to the proper . (d) The sale proceeds of unclaimed property are not to be placed in deposit at all.

28.

Pick the incorrect one (a) Under Police Act 1861, the property itself is to be kept for six months, but money realised by sale should be taken to credit of the appropriate receipt head. (b) In the case of property left by persons dying intestate and without heirs which Civil Courts will secure and hold for certain periods in accordance with the local law. (c) If unclaimed property be perishable and be sold because it cannot be kept or it be sold for the benefit of the owner or because its value is less than twenty rupees, its proceeds should be held for six months, in deposit, but the circumstances should be clearly stated in the challan. (d) Unclaimed property found by or delivered to a police officer, should. be made over to the Magistrate.

29.

State whether true or false Proceeds of sale of old stores or other Government property should be credited to Non-interest bearing deposit. (a) True (b) False 30.

Refunds of deposits can be made on Application-cum-Bill in form (a) GAR 43 (b) GAR 44 (c) GAR 46 (d) GAR 49

31.

State whether true or false A separate permanent advance may be given and held apart specially for the repayment of deposits where the number and frequency of repayment of deposits are substantially heavy (a) True (b) False 32. At the close of March each year deposits not exceeding twenty-five rupees or residuary balances not exceeding the said amount out of deposits partly repaid during the year shall be treated as lapsed deposit and credited to Government s if remain unclaimed for (a) one year (b) one whole year (b) three years (c) three whole years 33. When all deposits or balances in excess Rs. 25/- shall be treated as lapsed deposits and credited to Government s if remain unclaimed for (a) 3 complete years (b) more than 3 complete years (c) 5 complete years (d) more than 5 complete years 34. In the case of deposits, the detailed s of which are kept by departmental officers, a list of deposits and balances thus lapsing shall be prepared by them and sent to the (a) istrative Ministry/Department (b) Principal s Officer (c) s Officer (d) Ministry of Finance 35.

Pick the correct one (i) The age of a repayable item, or of a balance of it, may be reckoned as dating from the time when the item or the balance, as the case may be, was initially deposited. (ii) A repayable item deposited by a party in connection with a contract or supply order is on request, decided to be reckoned as deposit against a subsequent contract or supply order awarded to the same party, the age of the item will be calculated with reference to the date of the latter. (iii) Such of the deposits or balances of deposits which pertain to contracts, supply, orders that are under litigation or arbitration shall not be deemed as "unclaimed deposits" for the purpose of crediting to Government under this rule.


(iv) They should, nevertheless, be listed out distinctly along with relevant particulars so as to facilitate action for releasing the deposit, or for forfeiting it, depending on the judgement or award .at the conclusion of the litigation or arbitration. (a) i, ii and iii (b) i, iii and iv (c) ii, iii and iv (d) All of the above 36.

Refund of lapsed deposit shall be drawn on form (a) GAR 43 (b) (c) GAR 46 (d)

GAR 44 GAR 49

37. If refund of lapsed deposit is made after the of Receipts has been destroyed, the responsibility for ing the claimant's title to the refund shall devolve on the (a) claimant (b) authority who signs Form GAR 46 (c) Head of Office/Department (d) s Officer 38.

The overall check in respect of a Personal Deposit is exercised by (a) DDO (b) Head of Department (c) s Officer (d) accredited bank

39. A personal deposit may be authorised to be opened only under the special order or permission of the Ministry or Department concerned in consultation with the (a) CGA and Principal s Officer (b) CGA and CAG (b) CGA and s Officer (d) CGA and Chief Controller of s 40. In relation to Civil and Criminal Courts’ deposits, a Personal Deposit s shall be opened in favour of the (a) The Registrar of the Court concerned (b) Chief Judicial authority concerned (c) Chief Justice of High Court concerned (d) Advocate General of State 41. Who can be authorised to open personal deposit s for public funds or regimental funds in the Defence Departments? (a) The President (b) Defence Minister (c) Chief of the Staff (d) Commanding Officer of the unit 42. Which can be deposited outside the Government with any branch of the State Bank of India or any other public sector bank? (a) Public Fund of Defence Department (b) Public Fund of Civil and Criminal Court (c) Regimental Fund of Defence Department (d) All of the above 43. Every Personal deposit so opened will form part of the Government and be located in the (a) Consolidated Fund (b) Contingency Fund (c) Public (d) Any of the above 44. Balances in personal deposit s shall lapse to lapse to Government when it is outstanding for (a) more than one complete year (b) more than three complete year (c) more than five complete years (d) shall never lapse 45.

Pick the incorrect one (i) In cases where a Government servant is permitted to retain the whole of a fee, he should collect it himself and the Government will not be concerned with the transaction (ii) In cases where the exact amount of the fees and the distribution of shares between the Government and Government servant are known before hand, the share due to the Government should be credited as miscellaneous receipt of the department to which the


Government servant belongs and the rest should be collected by the Government servant himself. (iii) If the amount of the fees or the shares are known only approximately, beforehand, all the fees should in the first instance be similarly credited to Government appropriate deposit head pending final settlement. (iv) when the share due to the Government should be credited as miscellaneous receipt of the department to which the Government servant belongs, and the rest should remain under the deposit head for disbursement to the Government servant by the Head of Office who will draw the amount on a bill in ordinary pay bill form specifying therein the authority sanctioning the payment of fees. (a) (c)

i, ii and iii i, iii and iv

(b) (d)

ii, iii and iv All of the above

46. Where any doubt arises as to the interpretation of any of rules of R&P 1983, the matter shall be referred to the (a) CGA (b) CAG (c) Parliament (d) President


Answer

Sl Answer No. 1. B 2. C 3. B 4. A 5. C 6. A 7. A 8. C 9. A 10. C 11. D 12. B 13. D 14. A 15. B 16. A 17. D 18. A 19. B 20. C 21. D 22. A 23. D 24. B 25. C 26. C 27. C 28. C 29. B 30. A 31. B 32. B 33. B 34. C 35. D 36. D 37. B 38. D 39. A 40. B 41. D 42. C 43. C 44. D 45. D 46. A 47. 48. 49. 50. 51. 52. 53.

Rule/Remarks 167 169 Note below 169 171 172 Note 2 (ii) below 172 Note 2 (iv) below 172 Note below 173. Schedule shall be signed by drawing officer 174 175. When exceeds Rs. 250 and not Rs. 500 175 (3) 176 176 176 176 Note below 176 177 179 Note below 179 179 180 181 182 182 184 (i) 184 (3). Compensation fine may be put into deposit. 184 (3) (4) and (5) Note 1 below 184 (5) Note 3 below 184 (5) 186 Note 1 below 184 (5) 189 (1) 189 (1) 189 (1) Note 1 & 2 below 189 (1) 190 (1) 190 (3) 191 (1) 191 (2) 191 (3) (b) 191 (3) (c) Note below 191 (3) (e) 191 (4) 191 (4) 196 199


54. 55.


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