Some changes in the Treasury and Subsidiary Treasury Rules had taken place since the issue of Third Edition of this Hand Book. All such changes upto January 6, 1988 have been incorporated in this edition. It includes adaptation to cater for the modified administrative and organizational structure of the Treasuries.
2. Civil Servants, who notice any error or omission in these Rules, are requested to point these out to the Heads of their Departments who may send suitable proposals to Finance Department through their Administrative Departments.
This Hand Book forms part of the scheme of books to be issued as a result of the constitutional changes introduced by the Government of India Act,1935. Its companion volume will be the Punjab Financial Rules.
2. As will be seen from the contents, this Hand Book is divided into two parts, namely: –
(1) The Treasury Rules (Punjab); and
(2) The Subsidiary Treasury Rules issued under the Treasury Rules (Punjab), which also include certain non-statutory
rules i.e. rules not exactly falling within the scope of the Treasury Rules, – vide paragraph 5 infra.
The first part coprises of the rules issued by the Government of the Punjab under section 151 (1) of the Government of India Act, which reads as follows:
“151 (1) Rules may be made by the Governor-General and by the Governor of a Province for the purpose of securing that all moneys received on account of the revenues of the federation or of the province, as the case may be, shall, with such exceptions, if any, as may be specified in the rules, be paid into the public account of the federation or of the province, and the rules so made may prescribe, or authorize some person to prescribe, the procedure to be followed in respect of the payment of moneys into the said account, the withdrawal of money therefrom, the custody of moneys therein, and any other matters connected with or ancillary to the matters aforesaid.”
These rules have originally been issued with the Punjab Government notification No. 843-F-37/13037, dated 1st April 1937, and have been amended subsequently from time to time. They came into force from the 1st April 1937.