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Municipal Account Code 1930


MunicipalAccountCode1930

Published under section 240 of the Punjab Municipal Act, 1911 vide Punjab Govt.
Notification No. 11961 dated the 4th April, 1930, as corrected by Notification No.
18100, dated the 28th May, 1930.

Chapter I
General
I.1.
I.2.
I.3.
I.4.
I.5.
I.6.
I.7.
I.8.

Short title
Definitions
Extension of time when the office is closed
Powers of Inspectors may be exercised by the specified authorities
Instructions of the Examiner Local Fund Accounts to be complied with in respect of details
Unauthorised forms not to be used
The manner in which account are to be kept
Destruction of records, etc. to be done in accordance with the schedule

Chapter II
Budget
II.1. Form of budget and date of submission
II.2. Preparation of the first edition of the budget by the Secretary
II.3. Extract from the preliminary budget to be submitted to sub committees
II.4. Preliminary budget to be submitted to Finance Sub-Committee
II.5. Passing of second edition of budget by Finance Sub-Committee
II.6. Passing of the final edition of the budget by the Corporation or by the Committee
II.7. Omitted
II.8. Approval of budget
II.9. Expenditure in excess of budget provision
II.10. Budget estimates of municipalities to which the Punjab Municipal (Executive Officer) Act,
1931, has been extended
II.11. Separate budget for various services

Chapter III
General Method and Structure of Accounts
III.1. The General Cash book
III.1-A.
III.2. The Classified Abstract

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III.2.
III.3.
III.4.
III.5.
III.6.
III.7.
III.8.
III.9.

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The Classified Abstract


Adjustment of advances, over payments, refunds of overcharges, etc.
Correction of misclassified items
Record of inter-departmental book transfers
Monthly Account
Register of Government Grants to be maintained; and recovery of unspent grants
Register of Contract Work and Supply Orders

Municipal Account Code 1930,

III.10. Register of building application

Chapter IV
Receipts
IV.1. Methods by which money may be received and credited to the Corporation fund or municipal fund as the case may be
IV.2. Credit by book-transfer intimated by Accountant General
IV.3. Receipt of money by direct payment into the treasury
IV.4. Receipt to be granted for all moneys received
IV.4-A. Receipt of money by the National Case Register System
IV.5. Receipt of money by an officia elsewhere than at the head office and remittance to head
office
IV.6. Receipt of money at head office
IV.6A. Receipt of money at head office where the National Case Register is in force
IV.6B.
IV.7. Endorsement of cheques received
IV.8. Remittance to treasury
IV.9. Vouchers to be filed in order of sequence of entries in General Case book
IV.10. Mode of Payment

Chapter V
Octroi
V.1. Definitions
V.1A. Omitted
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V.1A. Omitted
V.2. Establishment of a branch octroi office
V.3. Establishment of barriers
V.4. The Octroi Superintendent

V.5.
The Assistant
Octroi Superintendent
V.6. Octroi
Inspector
V.7. The staff of barriers
V.8. Inspection of barriers by members and Secretary
V.9. Posting of octroi schedule, prices current and rules at barriers
V.10. Provisions of scales and weights or weighing machines at barriers
V.11. [Omitted]
V.12. Method of assessment of articles ad valorem and limits of powers of officers incharge of
octroi barrier
V.13. Declaration to be made of destination of goods at time of import
V.14. Goods for immediate export to be dealt with under the Transit Pass System
V.15. The Transit Pass System
V.15A. The Transit Refund System
V.16. [-]
V.17. Agency and method of assessment
V.18. procedure at outpost barriers
V.19. Omitted
V.20. Deleted
V.21.

Municipal Account Code 1930,

V.22. Imports of perishable goods by rail regulated by rules governing imports of goods otherwise than by rail
V.23. Railway Receipt and Invoice Register to be maintained
V.24. Assessment and collection of octroi on imports by rail
V.25. Procedure on removal of goods from railway premises
V.26. Rail-borne imports not covered by receipt in Form O.8
V.27. Repayment of octroi on trial-borne goods in excess, of amount due on goods actually imported
V.27A [-]
V.28. The trade warehouse
V.29. Admission of goods to, and removal from warehouse
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V.29. Admission of goods to, and removal from warehouse


V.30. Daily trading from a trade warehouse
V.31. Extension of trade warehouse system to large mills, mondis, etc.
V.32. Warehouse to be used when importer is unable or unwilling to pay octroi at time of import
V.32A. The Re-export Pass-system
V.32B. Record of security deposits
V.33. Power to demand passes and inspects goods
V.34. Notice to be given of seizure of goods
V.35. Money to be dropped at once into the case-box
V.36. Progressive totals of receipts to be filled up at once
V.37. List of persons permitted to compound for octroi to be maintained payment of compensation to be in advance
V.38. Procedure for import of goods covered by a composition pass
V.39. Procedure on export of goods by person permitted to compound for net octroi
V.40. Passes to be filed and used for calculation of terms of composition
V.41. Preceding for closing the transaction of the day
V.42. Omitted
V.43. Procedure after the contents of cash boxes have been counted
V.44. Procedure for bringing the cash to account
V.45. Compilation of head office jinswars
V.46 to 60 Omitted
V.61. Extra ordinary passes for goods exported and re-imported to
V.61A. Omitted
V.61B. Passes for animals imported or exported for treatment at a veterinary hospital
V.61C. Extraordinary passes for goods imported for repairs and to be re- exported
V.62. Passes for animals taken out daily to graze
V.63. Appeals from assessment of octroi by the Octroi Superintendent
V.64. Examiner, Local Fund Accounts, Punjab may authorize changes in details of procedure to
suit local circumstances
V.65. Penalties

Chapter VI
Terminal Tax

Chapter VII
Other Taxes
VII.1. Appointment and duties of tax Superintendent, Tax Inspectors, etc.

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Municipal Account Code 1930,

VII.2. Preparation of Assessment Register and Assessment List


VII.3. Recording of assessment objections and of the orders thereon
VII.4. Preparation of Tax Registers in other cases
VII.5. Posting of Tax Demand and Collection Registers
VII.6. Correction of Assessment list and Tax Demand and Collection Register
VII.7. Opening of fresh Demand and Collection Register each year
VII.8. Issue of bills for taxes
VII.9. Collection of taxes through tax Collectors
VII.10. Direct payment of bills for taxes at the office of the Tax Superintendent
VII.11. Progressive totals to be noted on counterfoils of bills
VII.12. Record of recovery of arrears of tax through Collectors or Magistrate
VII.13. Proving of demand and Collection Register
VII.14. Tax Collection Progress Statement to be submitted every quarter
VII.15. Collection of rolls
VII.16. Octroi tax on animals
VII.17. Collection of Entertainment Tax
VII.18. Collection of Show Tax
VII.19. Collection of tax on sale of goods

Chapter VIII
Water Rate and Sewerage charges
VIII.1. Forms of water-rate chargeable
VIII.2. Register of water connection to be maintained
VIII.3. Water-rate Demand and Collection Register
VIII.4. Miscellaneous demand in connection with water-supply to be entered in Water-rate Demand and Collection Register
VIII.5. Issue of bills for water-rate etc, and collection of dues
VIII.5A.
VIII.6. Plan of mains pipes to be maintained
VIII.7. Register of Sewerage connection to be maintained
VIII.8. Sewerage demand and collection Register
VIII.9. Miscellaneous demands in connection with sewerage connections to be entered in the
sewerage demand and collection Register
VIII.10. Issue of Bills, for Sewerage etc. and collection of dues
VIII.11. Plan of intercepting and lateral Sewerage to be maintained

Chapter IX
Licenses
IX.1.
IX.2.
IX.3.
IX.4.

Appointment and duties of Licensing Officer and Licensing Inspectors


Application and issue of licenses
General provision as to period, forms, renewals, etc., of licenses.
Check of licenses

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Municipal Account Code 1930,

Chapter X
Pounds

X.1. Pound Registers to be maintained


X.2. Procedure or release of animals from pound
X.3. Sales to be conducted under supervision
X.4. Pound-keeper to attend sale unless exempted
X.5. Sale-proceeds to be remitted to the treasury, and memorandum to be sent to pound-keeper
if not present at sale
X.6. Receipt to be issued to purchaser of animals
X.7. Memorandum showing disposal of proceeds of sale
X.8. Net sale proceeds to be sent to court
X.9. Sums received on behalf of committee to be entered on counterfoils of release passes
X.10. Remittance of pound collections to treasury
X.11. Claims for sale-proceeds of unclaimed animals
X.12. Feed and watering of animals
X.13. Inspection of pounds
X.14. Pounds Ledger to be maintained

Chapter XI
Other Revenue
XI.1. Register of immovable property to be maintained
XI.1A. Register of encroachment on immovable property to be maintained
XI.2. Appointment and duties of Lands officer, Rent Inspectors, etc.
XI.3. Rent Demand and Collection Register
XI.4. Bills for, and collection of rents
XI.5. Sale of immovable property
XI.6. Plots for temporary occupation to be scheduled and dues collected by Tehbazari tickets
XI.7. Rent Collectors to see that Tehbazari tickets are taken out
XI.8. Collection of Teh Bazari Dues
XI.9. Lands Officers and Rent Inspectors to check the works of Rent Collectors
XI.10. Fees at Fairs
XI.11. Slaughter-house-fee
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XI.11. Slaughter-house-fee
XI.12. Garden Accounts
XI.13. Fines
XI.14. Collection of ferry tolls, sarai dues etc.
XI.15. Miscellaneous demands
XI.16. Saving of committees right to farm dues

Chapter XII
Payments
XII.1. No payment to be made out of receipts and cheques to be drawn only for immediate disbursement
XII.2. No payment to be made except on the written order of the competent authority
XII.2A. Payment of contribution due to Government
XII.2AA. Payment of maintenance of water works to the Public Health Department

Municipal Account Code 1930,

XII.2B. Payment of decretal amount


XII.3. Payments of sums less then fifty rupees to be made in cash from permanent advance and
others by cheque
XII.3A. Receipts for cheques issued
XII.4. Cheque books
XII.5. Payment from a permanent advance
XII.6. Recoupment of a permanent advance
XII.7. Establishment Check Register
XII.8. Preparation of Establishment Bills
XII.9. Check of Establishment Bill
XII.10. Payment of Travelling Allowance Bill
XII.11. Payment of other charges
XII.11-A.
XII.12. Procedure of payment of bills
XII.13. Disbursement of pay of establishment
XII.14. Strength and pay of establishment not to be varied without sanction
XII.15.

Chapter XIII
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Chapter XIII

Municipal Works
XIII.1. Works not to be executed except on a sanctioned estimate or an accepted report on a
requisition
XIII.1A. Grant of Concessions to the Co-operative Labour and construction Societies in the execution of Municipal works
XIII.2. Tenders of called for in case of works to be executed on sanctioned estimates
XIII.3. Provisions as to tenders
XIII.4. Acceptance of tenders
XIII.5. Treatment of earnest money
XIII.6. Security for performance of contracts
XIII.6-A.
XIII.7. Work Orders
XIII.8. Muster roll
XIII.9. Measurement Books
XIII.10. Forms of Bills for payment for works
XIII.11. Work-charged Establishment Pay Bill
XIII.12. Completion Certificates
XIII.13. Statement of Receipts, Issue and Balances of Road Metal
XIII.14. The Register of Municipal Works
XIII.15. The Contractors Ledger
XIII.16. The Register of Aided and Loan Works
XIII.17. Water Works Engineer to perform duties of Corporation Engineer or Municipal Engineer
XIII.18. Workshops

Chapter XIV
School Accounts
XIV.1. Receipts on account of school fees and fines

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