Principal Accounts Office
Government of NCT of Delhi

Notes:

(1) Includes receipts on account of fumigation of cotton.

Note:

(1) Will include services and service fees for veterinary services and animal health.

Note:

(1) Receipts from each Milk supply scheme may be shown under a distinct minor head with suitable sub-heads thereunder.

Notes:

(1) Includes receipts from auction of fishing rights.

(2) Includes value of the sale of mechanised fishing boats treated as loans/subsidies.

(3) Includes hire charges for mechanised fishing boats and fees for fishery education.

Notes:

(1) This will include receipts on sale of timber and other produce removed from forest by Government and consumers and purchasers, drift and waif wood and confiscated forest produce.

(2) Each Forestry will appear as a sub-head.

Note:

(1) Will include sale of plantation products.

Note:

(1) This minor head will appear in the books of Government of Rajasthan for transferring amount representing sale proceeds of commodites received from World for Food Programme.

Note:

(1) Includes receipts on account of rents, lease charges for storage and warehousing of agricultural products.

Note :

(1) Will include receipts on account of land ceiling for Agricultural Land. Revenue expenditure on account of Land ceiling for Agricultural Land will be recorded under minor head '102 Consolidation of Holdings' below major head �2506 Land Reforms�.

 

Minor heads corresponding to functional major heads/sub major heads may be opened as necessary.

Minor heads corresponding to functional major heads/sub-major heads may be opened as necessary.

Minor heads corresponding to functional major heads/sub-major heads may be opened under the sub-major heads as necessary.

Notes:

(1) The receipts under these minor heads will be classified under the following sub-heads as deemed necessary.

1. Sale of water for irrigation purposes.
2. Sale of water for domestic purposes.
3. Sale of water for other purposes.
4. Sale proceeds from canal plantations.
5. Navigation receipts.
6. Water Power.
7. Workshop receipts.
8. Other Receipts - to include receipts on account of rent of buildings, furniture etc. and fines for infringement of canal Rules.
9. Indirect Receipts- to include portions of Land revenue due to irrigation works, betterment levy and irrigation cess.
10. Owners' rate.
11. Other items.

Notes:

(1) Will be divided into the sub-heads 'Sale of Power' and 'Other receipts', of which the latter will include receipts under the 'Electricity (Supply) Act'.

(2) This will include receipts of schemes such as the 'Load despatching Stations', which cannot be identified with any other sub-major head.

Note:

(1) Will be divided into the sub-heads "Collection by District Authorities" and "Other Collections".

 

Note:

(1) This minor head will record receipts on account of rent, lease charges and other amenities provided at the Industrial Estates. Receipts from Government units located at the Industrial Estates will, however, be recorded under relevant minor heads under this major head.

Notes:

(1) The following will be the sub-heads:

1. Licence fees
2. Services and service fees
3. Fines, Penalties etc.
4. Other receipts

(2) The following will be the sub-heads:

1. Receipts from Price Control of Iron and Steel
2. Services and service fees
3. Fines, Penalties etc.
4. Other receipts

Note:

(1) Divided into the sub-heads 'Collections by District authorities' and 'Other collections'.

Notes:

(1) The major head will record miscellaneous receipts in respect of department not connected with the working expenses of railways.

(2) This minor head record receipts from subsidised Railways in which Governments had no Capital interest

(3) There will be a sub -head for each Railways.

(4) This minor head includes all unclassified receipts e.g. receipts of the Coal Grading Board, interest on capital expenditure during construction on deposit works, dividends and profits from investment in commercial undertakings etc.

(5) All amounts levied as surcharge on passengers Tickets (towards Accident Compensation etc. introduced from 1.1.74) will be booked under this head.

(6) This minor head will have the following sub-heads: -

1. Strategic lines.
2. National investments.
3. Ore lines.
4. Non strategic portion of North East Frontier Railways.
5. Unremunerative branch lines.
6. New lines taken up on or after 1.4.55 on other than financial considerations.
7. Other new lines during the period of moratorium.
8. Works in progress.
9. Ferries.
10. Welfare buildings

Note:

(1) This will include freight passage and tonnage of Government run shipping services.

Note:

(1) Receipts on account of state aircraft not meant for regular public service should be booked under major head '0070-Other Administrative Services'.

Notes:

(1) Please refer to Note (2) below the major head '0042- Taxes on Goods and Passengers'.

(2) Please see Note (1) below the major head '8225'. The fees collected shall be accounted for under a sub-head "Fees for use of National Highways permanent Bridges."

(3) This minor head will also record receipts on accounts of Hire Charges of Machinery & equipment.

Note:

(1) Each Government run transport service will be treated as a sub-head with suitable detailed heads such as "Traffic Receipts", "Workshop Receipts" etc.

Notes:

(1) Each Government run transport service will be treated as a sub-head with suitable detailed heads such as "Traffic Receipts", 'Workshop Receipts' etc.

(2) Ferry receipts collected by Public Works Department will be credited under '1054-Roads and Bridges-Tolls on Roads'.

Notes:

(1) Joint Postal and Telecommunication receipts may be accounted for under the minor head 'Other receipts' under a distinct sub-head prior to their allocation, and on their allocation, the amounts may be transferred to the concerned minor heads/sub- heads below '1201 Postal Receipts' and '1225-Telecommunication Receipts' as the case may be.

(2) This minor head will include postage realised in cash and through sale of postage stamps which may be shown under distinct sub-heads.

(3) One of these heads will be operated according as the transactions in a year results in net receipts or net payments, and if it is a net payment, it will be included in the relevant Demands for Grant.

(4) This minor head will be divided into suitable sub-heads to record service fees for different types of services rendered by the P & T Department relating to postal services (e.g.) Fees for window delivery tickets, post boxes and bags, rent and taxes etc., special recoveries of rent from professional letter writers, recoveries from other Government departments for services rendered, advertisement receipts etc.

(5) This will include receipts from sale of publications and forms and proceeds from sale of waste paper, dead stock etc., in respect of office furniture and other miscellaneous items.

(6) This Minor Head will comprise of the following sub-heads :-

1. Gross Amounts realised by sale of Passport fees stamps.
2. Deduct-Amounts transferred to "0070- Other Administrative Services- Other Services-Passport and visa fees."
3. Net Amount of fees retained by the Postal Department-Commission on sale of Passport fees stamps.

(7) This minor head will have the following Sub-heads :

1. Gross amount realised by sale of Central Recruitment Fee Stamps.
2. Deduct amount transferred to "0051-Public Service Commission-UPSC/SSC Examination Fees"
3. Net amount of fees retained by the department as Service Charges-Commission on sale of Recruitment Fee Stamps.

At the end of the financial year, no amount will remain booked under sub-head (i) above.

(8) This minor head will comprise of the following sub-headr :-

1. Gross Amounts realised by sale of Passport Application Forms.
2. Deduct - Amounts transferred to "0070 Other Administrative Services - 60 Other Services - 116 Passport Fees",
3. Net amount of fees retained by the Postal Department - "Commission on sale of Passport Application Forms".

(9) This minor head will he divided into following sub-heads

1. Gross amount realised by sale of UPSC Forms.
2. Deduct-Amount transferred to '0051-Public Service Commission-104 UPSC/SSC Examination Fees".
3. Net amount of fees retained by the Postal Department-Service Charges for sale of UPSC Forms.

Notes:

(1) See Note (1) below Major Head 1201.

(2) Suitable sub-heads may be opened for recording service fees for different types of services rendered. The following are some of the items covered by this minor head :-

1. Installation, reconnection and shifting fees.
2. Charges for breakage, provision of additional facilities coloured sets etc.

(3) This Minor head- will include the following items for which distinct sub-heads may be opened.

1. Royalties
2. Miscellaneous items (Directories, Waste paper etc.)

(4) This minor head will have the following sub-heads (Viz.)

1. Telegrams-domestic and
2. Telegrams-International.
3. Besides, suitable sub-heads may be opened for revenue realised on Deposit Account systems, Press messages etc.

(5) This minor head will have distinct sub heads for Rentals and Call charges

(6) This minor head may be suitably divided into sub-heads to record the different types of services/Service fees recovered by the Telegraph Branch. The following are some of the items covered by this minor head.

1. Charges for abbreviated telegraphic addresses
2. Miscellaneous fees

(7) This minor head will record the following items for which distinct sub-heads may be opened

1. Royalties
2. Receipts from Guarantors; and
3. Miscellaneous receipts

(8) This minor head will have the following detailed heads.

1. Advance Revenue
2. Accounts Receivable.

At the time of issue of bills, revenue will be directly booked to the relevant revenue head under "1225 Telecommunication Receipts" viz., current year's revenue. Advance revenue and previous year's revenue (if the accounts of the previous year are open, otherwise it will be treated as current year's revenue) by per contra debit (minus credit) to the head '1225 Telecommunications Receipts-Telephones or Telegraphs Accounts Receivable'. Subsequent recoveries of the bills will be credited to the detailed head 'Accounts receivable'.

Note:

(1) This minor head will record receipts under the following sub-heads :-

1. Cellular Services
2. Basic Services
3. Others (for Radio Paging etc.).

 

Notes:

(1) This will include fees and other receipts realised under the Companies Act and commission received by court liquidators under Banking Companies Act.

(2) This minor head will include receipts from the Administration of Indian Partnership Act, Money Lenders Act, Chit Funds Act, and fees under Insurance Act.

(3) Will include receipts towards issue of capital under the Capital Issues (Control) Act, 1947. Receipts on account of Emergency Risks (Goods) Insurance Schemes / Emergency Risks (Undertakings) Insurance Scheme / War Risks (Marine Hulls ) Reinsurance Scheme / Emergency Risks (Factories) Insurance Scheme may be recorded under distinct sub-heads under this minor head.

(4) This minor head will record the sale proceeds (Other than portions pertaining to sales tax and Excise duties) on account of sale of liquor etc. in States/Union Territories which purchase and sell liquor, Country spirits, Country fermented liquor etc. as a trading operation. The excise duty on such sales, however continue to be recorded under "0039-State Excise".