Principal Accounts Office
Government of NCT of Delhi

(a) Fiscal Services

Notes:

(1) This minor head will record receipts of Currency Note Press, Nasik under the following sub-heads:-

1. Receipts from printing of Bank Notes.
2. Receipts from printing of one Rupee Notes.
3. Other Receipts

(2) This minor head will record receipts from the Bank Note press, Dewas, M.P.

(3) Separate sub-heads may be opened for "Nickel', 'Copper', 'Aluminium' and 'Silver Alloy Coins'.

(4) Includes the sub-heads

1. Assay Fees
2. Other Receipts.

Notes:

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

1. Rent
2. Interest on Dividends
3. Sale proceeds of properties
4. Fines, Forfeitures and Miscellaneous

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

1. Value of stamps supplied to the P and T Department, State Governments etc
2. Other receipts.

(b) Interest Receipts , Dividends and Profits

Notes:

(1) This will include interest portion of equated payment on account of recovery of capitalised value of Sterling pensions from State Governments and U.T. Governments. See also Note (1) below "4075-Capital outlay on Miscellaneous General Services".

(2) Interest which is in the nature of penalties for delayed payments like interest on arrears of revenue etc. will be adjusted as revenue receipts under the concerned receipt major heads and not here.

(3) The interest element of the Contribution from Railways and Posts and Telegraphs to General Revenue at the rate charged to commercial Departments on the mean Capital on which the contribution is worked out, is recorded initially under the minor heads "Contribution from Railways" and "Contribution from Posts and Telegraphs" under the major head "0050 Dividends and Profits". These elements are subsequently transferred to these minor heads.

(4) This minor head will accommodate the interest on Capital at charge of departmentally run commercial undertakings, which is adjusted by book transfer.

(5) This minor head is intended to record interest received on all other accounts. It includes inter-alia

1. Premium on Loans
2. The fixed adjustment in Orissa Govt's. account of the interest on irrigation Capital outlay incurred before 1.4.1937, which is credited to this head (sub-major head 04) by contra debit to "2701 Major and Medium Irrigation"
3. Interest portion of equated payments on account of write back of Capital Value of annuities in purchase of Sterling Pensions (in respect of sub-major head 03). Also see Note (1) below the major head "4075 Capital outlay on Miscellaneous General Services".
4. Interest earned on Security Deposits with the banks under Emigration Rules, 1983 which are transferred by State Bank of India Bombay and State Bank of Patiala, New Delhi to Government Accounts.

(6) Separate sub heads may be opened under the minor head below this sub-major head corresponding to minor heads under the various major heads in the sector "F-Loans and Advances".

(7) This minor head is intended to account for interest receipts in respect of all central loans to States advanced upto 31.3.84 and outstanding as on 31.3.85 in terms of the Eighth Finance Commission 1984.

(8) Includes interest on debentures.

(9) See Note (3) below "MH 8222 Sinking Funds". If the State Government decides that interest realised from securities purchased and payment of advance interest on securities purchased out of "Sinking Fund Investment Account" should be taken to the revenue account, the interest receipts will be credited to this minor head while payment of advance interest thereon will be debited to the minor head "105 Interest on General or other Reserve Funds" below sub-major head "05 Interest on Reserve Funds" under "MH 2049 Interest Payments".

Notes:

(1) Records dividends from investment in Statutory Corporations (other than LIC) and Govt. Companies.

(2) Includes dividends from investments in other Joint stock Companies and Co-operative Societies.

(3) Divided into the following sub-heads:-

1. Gross Contributions-Current.
2. Gross Contributions-Deferred dividends in respect of the period from 1978-79 onwards (for Railways only).
3. Deduct-amount transferred to '0049-Interest receipts". See also note (3) below the major head "0049".
4. Subsidy to Railways towards dividend relief and other Concessions (for Railways only).

(4) Surplus profits payable by the R.B.I, under section 47 of the R.B.I. Act is recorded here.

(5) Amounts of dividends and other receipts payable to the Govt. of India by the L.I.C. under the L.I.C. Act, 1956 and the rules and regulations made thereunder which are in the nature of share of profits are recorded under this minor head.

(c) Other Non-Tax Revenue

(i) General Services

Notes:

(1) This will have sub-heads for

1. Contributions for Railway Police
2. Recoveries from other Governments.

(2) This minor head will include receipts on account of Police supplied to Private Companies and persons and recoveries on account of village Police, Police supplied to Municipal, Cantonment and Town Funds.

(3) All receipts including fees, fines and forfeitures realised by State Head Quarters Police will be accounted for under this head.

(4) Will have the following sub-heads:

1. Collections by District authorities.
2. Other Collections.

(5) Includes fees for services of the Government. Examiner of questioned documents, receipts on account of public conveyances under the Public Conveyances Act, Fees for licenses for storing petroleum if issued by police officers and any other fees levied for services controlled by I.G.P, but excluding fees, fines and forfeiture realised by State H.Q. Police.

(6) Includes recoveries from special Police for supplies made and other receipts.

Notes:

(1) This will record receipts for services rendered by the jail and fees realised for services, if any, including hire of convicts and recoveries of transportation and jail charges from other Governments.

(2) This records the sale proceeds of articles of jail manufactures supplied to other departments (If the manufactures are constituted on commercial lines and are declared as commercial activities of Jail Department) and other governments and private parties etc. If the Jail manufactures are not declared as commercial activities, the sale proceeds to other departments of the Government are treated as reduction of expenditure under "2056-Jail Manufactures". Receipts in respect of Jail Presses are creditable to "0058 Stationery and Printing".

Notes:

(1) This includes sale proceeds of Plain papers used with Stamps.

(2) This will record sale of Gazettes and Government Publications.

Notes:

(1) This major head will record all receipts relating to Public Works (Non Residential Buildings).

(2) Rents of buildings include P.W. Circuit houses and furniture and other special amenities will be recorded under this minor head.

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

1. Sale proceeds of dead stock, waste paper and other items, the cost of which was met from office expenses.
2. Other items.

The sub-head "Other items" under this minor head includes receipts on account of lapsed deposits, fines and confiscations (not representing compensation for damage to works in progress), profits on revaluation of stores, surplus on stock verification and unclaimed balances under purchases. When a fine is imposed or a deposit confiscated with the object of defraying the expenditure caused by action of an individual or a firm as when a contractor is penalised for abandonment of his contract owing to the fact that such abandonment has increased the cost of work the amount of the penalty may be taken in reduction of expenditure.

(4) In respect of establishment charges relatable to works done for other Governments, Local Funds, Private Parties etc. recoveries made on percentage basis as determined by Government will be credited to this minor head.

Notes:

(1) This minor head will include Court fees realised in cash (including Amins and Process Servers' fees and recoveries on account of pauper suits), Pleadership and Mukhtearship examination fees, receipts of the Supreme Court, High Courts and other Courts, receipts of the official Assignees, Official Receiver, Administrator General, Official Trustees etc. Under this head the following items shall also be recorded:-

1. Fees received by Government Officers under Act L III of 1952, for performing duties as Notaries Public.
2. Fees realised towards the issue or renewal of certificate of practice or for extension of area of practice as Notaries, under the Notaries Rules, 1956.
3. Fees or expenses deposited in Civil and Criminal Courts for the traveling and subsistence allowance of Government servants when summoned to give evidence in their official capacity in criminal cases and civil cases to which Government is a party.

(2) This head records all fines and confiscations imposed and realised by judicial officers and District Superintendents of Police acting magisterially. All Fines and confiscations imposed by Revenue authorities but realised by judicial officers will be credited to this head unless provided otherwise under the Act.

(3) This minor head will include sale proceeds of unclaimed and escheated property under a distinct sub-head.

(4) This minor head records Inspection Fees, Copying Fees, Other Fees, forfeited amount in connection with challenged votes, and forfeited amount of security deposits.

(5) This will be divided into the following sub-heads: -

1. Explosives Act
2. Petroleum Act
3. Indian Arms Act
4. Carbide of Calcium Rules
5. Rice-Milling Industry (Regulation) Act
6. Other Acts and Regulations

(6) This minor head will be divided into the following sub-heads (a) Collections by District authorities (b) Other Collections.

(7) This will include receipt of the Central Bureau of Narcotics.

(8) This minor head will record receipts for servicing of Vehicles in Government Workshops and hire charges of Government Motor Vehicles, Aeroplanes etc. not relating to any particular service/department

(9) This minor head will record receipts on account of rent, catering and other miscellaneous items like trunk calls from Guest Houses, Government Hostels, M.L.A. Hostels etc.

(10) This minor head will include receipts from Prize Competitions and other miscellaneous receipts. Receipts if any relating to Organs of State, Fiscal Services or any other expenditure head in the sub sector "Administrative Services" for which there is no corresponding separate receipt head will be recorded under this minor head.

Notes:

(1) When leave and pension contributions are levied separately, recoveries representing leave contributions are credited to the receipt head corresponding to the functional major head to which the establishment relates or where there is no corresponding receipt head under the minor head "Other Receipts" in the residuary receipt major head under the respective sectors. Recoveries representing pension contributions will be credited to this head. This minor head also accommodates the combined leave and pension contributions, where such recoveries are not levied separately.

Additions to fixed establishments, the cost of which is recoverable from local funds etc (Including recoveries representing supervision and other incidental charges in respect of additional police forces deployed under the Indian Police Act, 1861) should be treated as departmental receipts and credited under the minor head 'Other receipts' of the appropriate functional major heads concerned. The recovery representing leave and pension charges in those cases should be dealt with in accordance with the principles set forth in the first sub para above.

Leave and pension contributions of Military officers in permanent civil employment to foreign service should be treated as indicated in the first sub para above while contributions of military officers and others in permanent military employ including those in temporary civil employ and contributions for pension of Indian soldiers lent to other Government should be credited to Defence Service Estimates.

Contributions recovered from Foreign Employers towards Governments' liability under rule 11 of the I.C.S. (NEM) Provident Fund Rules is credited to this minor head.

Penal interest on arrears of contributions towards leave salary and pension of Government servants on foreign service is credited to the head of account to which the contributions are credited.

This minor head will include share of commuted value of pensions received from other Governments, etc.

(3) This minor head will record the pensionary charges recoverable from State Governments under Article 290 of the Constitution. See also Note (8) below the major head "2071- Pension and other retirement benefits".

(4) The receipts in respect of establishments (like Ministry of Defence, Defence Accounts Department, etc.) the expenditure of which is met from Civil Estimates will be accounted for under the Sub-major head '01-Civil'.

Note :

(1) This minor head will include the following receipts-

1. Unclaimed loans written off to revenue.
2. Adjustments of Write off of unclaimed securities of current loans.
3. Lapsed Wasika pensions payable in lieu of interest on Oudh loans.
4. Sale proceeds of toshakhana.
5. Receipts from Bombay Land Scheme.
6. Contributions from State Governments for refugee relief.
7. Interest from banks on delayed remittances and excess/double reimbursement.
8. Forefeited amount under the scheme 11.55%, 8 year tenor Government Stock, 2002.
9. Other Miscellaneous Receipts

Notes:

(1) Receipts representing (a) balances of pay, etc. of deserters and men sentenced to long term imprisonment which are finally credited to Government (b) recoveries from officers and other ranks towards equipment and clothing lost or damaged or found deficient, and other recoveries on account of pay and allowances of Army personnel are recorded under this minor head.

(2) The minor head will record the receipts relating to M.E.S. under the following sub-heads:-

1. Rents of buildings, furniture etc.
2. Recoveries on account of supply of water and electricity.
3. Receipts from disposal of surplus lands, buildings etc.
4. Receipts from Military Engineering Services Stores.
5. Other receipts.

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

1. Sale of Dairy Products
2. Sale of Grain and Fodder
3. Other Receipts

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

A. Army Service Corps Stores

Recoveries on account of sale of surplus, etc., stores, value of stores issued on payment and other miscellaneous receipts.

(1) Provision
(2) Grains and Fodder
(3) Petrol, Oil and Lubricants
(4) Coal and Firewood
(5) Other stores

Total sub-head A

B. Animals

C. Army Ordnance Corps Stores

Sale proceeds of surplus, etc. stores, value of stores issued on payment and other miscellaneous receipts

(1) Ordnance Stores
(2) Clothing Stores
(3) Mechanical transport vehicles and connected stores, recoveries on account of services rendered by M.T. units to Non-Military Depts., and others.

Total Sub-Head C

D. Medical and veterinary stores

Sale proceeds of surplus etc., stores, value of stores issued on payment and other miscellaneous receipts.

E. Engineer stores (E.S.Ds.) -

Sale proceeds of surplus, etc., stores, value of stores issued on payment and other miscellaneous receipts.

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

1. Contributions from Local Governments and other parties towards the cost of training their personnel.
2. Hospital Stoppages.
3. Other miscellaneous receipts.